This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).
The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.
The tax authorities in Guatemala issued guidance extending the deadline for filing certain tax returns in response to the coronavirus (COVID-19) pandemic.
Filing/Payment Deadline Extension
Suspension of Tax Audits
The tax audit process, information requests, and other procedures are suspended until 15 April 2020.