Steps and Requirements for the NIT in Guatemala

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The Tax Identification Number (NIT) is a number assigned by the Superintendency of Tax Administration (SAT) in Guatemala to each taxpayer, that is, the person who pays taxes. Next we will detail the requirements for the NIT.

Requirements to obtain the NIT

The process for registration and assignment of the Tax Identification Number (NIT) must be carried out personally and at any agency of the Superintendency of Tax Administration (SAT).

As a natural person without obligations

The general requirements that must be presented as an individual person are the following:

  • Personal Identification Document (DPI).
  • In case of being a foreigner, present original and photocopy of passport.
  • The process can be done at any SAT agency.

If you do not have the DPI, You must attach a document issued by the National Registry of Persons (RENAP) In which the process of obtaining the document is recorded, it must include the Unique Identification Code (CUI).

After presenting the documents at the agency where the procedure was carried out, the taxpayer must be given the proof of registration and updating of the Unified Tax Registry (RTU).

Finally, when obtaining a TIN as an individual, it is necessary to ratify or update the registration data annually. This is counted from the date of birth of the individual.

As an individual person with obligations

The general requirements that must be presented as an individual with obligations are the following:

  • Personal Identification Document –DPI-.
  • In case of being a foreigner, present original and photocopy of passport.
  • Original and photocopy of recent electricity, water or telephone bill of fiscal address and business address. Failing that, present an original and a photocopy of the lease invoice, lease contract or other document that demonstrates that you have the right to use the property.
  • The registration process for the Tax Identification Number –NIT– must be carried out in person.
  • The procedure can be carried out at any agency of the Superintendency of Tax Administration (SAT).

In the event that the lease invoice does not identify the exact location of the property, the following is required:

  • Certification of registration in the Real Property Registry (deed).
  • IUSI receipt.
  • Property ownership certificate delivered by the Government.

In the event that the service invoices do not identify the taxpayer as the owner of the property, any document issued by the authority, entity or competent person that justifies the registered address is required.

After presenting the documents at the agency where the procedure was carried out, the taxpayer must be given the proof of registration and updating of the Unified Tax Registry (RTU).

Necessary documents

In order to process the Tax Identification Number (NIT), the following documents must be consigned:

  • Valid Identity Document.
  • Invoice or notice of collection of electricity consumption from the Fiscal and Habitual Domicile, whose date of issue is not older than 60 calendar days from the date of registration. This invoice will not be required in the registration process on Mobile Platforms or “In Situ”.
  • Sketch of the Tax Domicile and Habitual Domicile.
  • Fill out the MASI Form 001 to obtain the Procedure Number. The presentation of this requirement is only required if the address of the Fiscal or Habitual Domicile is not the same as the one consigned in the Holder’s Identity Document (Natural Person).

For domIn border areas and rural areas, it may be 180 days old after the date of issue.

How to fill out the MASI 001 form?

  • Enter the SIN page (www.impuestos.gob.bo)
  • Access the Virtual Office.
  • Select the Tax Procedures Portal.
  • Choose the option Register to the Biometric Register, in which a user and password of at least 8 characters must be created, which must contain an uppercase letter, a lowercase letter and a number; With these credentials you will be able to log in to the Register option.
  • To access the MASI 001 Form, which must be completed with the requested information until the Procedure Number is obtained (Filling this form can also be done at the SIN Tax Kiosks).

As a natural person without obligations

In addition to the documents already mentioned, in the case of individuals, The registration of a Legal Representative will be mandatory only in those, that by means of a final judgment, absolute incapacity of the person has been declared to exercise their rights. This according to article 9 of the Civil Code.

As an individual person with obligations

Likewise, in addition to the documents already mentioned, for legal persons the registration of a Legal Representative is mandatory, by virtue of the fact that it will be the person (s) who will act on behalf of the entity; In the case that the Legal Representative is a legal person, you must enter the data of the Legal Representative (individual person) and in the NIT legal person box add the NIT of the entity.

Steps to remove the NIT

To make the request for the creation of the Tax Identification Number (NIT) a completely free online form must be filled out, in which all the identified fields are mandatory.

All those taxpayers who require the registration of a NIT without tax obligations may use the form, below are the steps to follow:

  • You must enter the email, in which you will receive a message with a link to confirm it.
  • Once the email is confirmed, you will receive the registration request. If no email was entered, the generated form number should be noted. In both cases, you must go with the requirements that are required in any Tax Office or Agency.
  • The name must be written as it is shown in the identification document (DPI or passport), in the case of having more than two names, they must be placed in the same box that the middle name was entered.
  • You must enter the complete and exact address information of the domicile, including only information that is part of your official address, without placing any type of abbreviations.

What is the NIT?

The Tax Identification Number (NIT) is the number assigned by the Superintendency of Tax Administration (SAT) to each taxpayer who pays taxes, with which it must be recorded in any action carried out before the SAT itself and in the invoices or any other document issued in accordance with the specific law of each tax.

Why remove the NIT?

The function of the NIT is established in the Tax Code of Guatemala of the Congress of the Republic, which establishes that all actions, such as purchases and sales that are made, must be established before the Superintendency of Tax Administration (SAT) and in the invoices. This also applies to any other document that is issued in accordance with the specific law of each tax..

Article 120 of this Code stipulates that all taxpayers and responsible parties are required to register with the SAT, before starting economic and work activities. When a NIT is assigned to the taxpayer, the SAT can keep a reliable count of the taxes that a citizen pays.

Since January 2017, the Unique Identity Code (CUI) and the NIT have been harmonized in the SAT database. This information can be reviewed online from your website and is also useful for those who have forgotten their NIT.

NIT query

The steps to follow are explained below To consult the Tax Identification Number (NIT) from the SAT portal:

  1. Enter the page: sat.gob.gt
  2. Click on the option “CUI / NIT Query”
  3. Choose yes you will enter the CUI or NIT number, if you remember it.
  4. Write the characters that you see in the captcha code image, in which it is important to pay attention because they can be uppercase, lowercase characters or numbers.

If the CUI number and the captcha code are correct, the CUI number, NIT, full name, date of birth, place and date of issuance of the NIT will immediately appear.

It will also indicate if both registration numbers have already been associated and if you have a Virtual Agency user, if not, it allows you to enter the link to obtain your password.

For Educational Center

Next The necessary requirements are presented to carry out the process of obtaining the NIT as a non-profit legal entity for educational centers:

  • Personal Identification Document –DPI– of the legal representative. In case of being a foreigner, present the original and photocopy of the passport of the legal representative.
  • Original and photocopy of recent electricity, water or telephone bill of the fiscal address in the name of the entity. Failing that, present an original and a photocopy of the lease invoice, lease contract or other document that demonstrates that you have the right to use the property.
  • Resolution issued by the Ministry of Education or Departmental Directorate.
  • Appointment of the legal representative or legalized copy.
  • The registration process must be carried out by the legal representative.
  • The procedure can be carried out at any agency of the Superintendency of Tax Administration (SAT).

In the event that the lease invoice does not identify the exact location of the property, the following must be recorded:

  • Certification of registration in the Real Property Registry (deed).
  • IUSI receipt.
  • Any other proof of payment for fees or contributions made to the municipality of your locality.
  • The incorporation document if the tax address is stated therein.
  • Any document issued by the competent authority, entity or person that justifies the registered address.

After presenting the documents at the agency where the procedure was carried out, The proof of updating to the Unified Tax Registry (RTU) must be delivered to the legal representative.

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