Superintendencia de Administración Tributaria (Guatemala)
Applies the ruleGuatemala's tax and customs administration, whose guidance pages answer what the administration asks of a traveller and a taxpayer.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
portal.sat.gob.gtCannot be cited for
It must not be cited for the text of a tax law: its own download of the income tax decree returns a message that the file is unpublished. Nor for the Central American customs regulation, which it cites by article and does not host. Its value is in what the administration requires, not in the rule behind it.
Re-check every
60 days
Publication rhythm
Guidance pages are edited continuously; answer anchors carry current timestamps.
Re-check triggers
a reform to the income tax law · a change to the traveller declaration or allowance · a new customs regulation