Refund, Credit or Compensation of the Stamps-Dividends Tax

Requirements
1 Personal Identification Document (DPI) of the taxpayer. (If you do not have it, see “Special Cases” at the bottom of this page).
2 Passport in case of being a foreigner.
3 Form SAT-2123, Request for VAT Tax Credit Refund, undue or in excess payments of other taxes, taxes paid for import of fuels or deposits for customs guarantees.
4 Written request, in accordance with Article 122 Decree number 6-91 of the Tax Code.
5 Affidavit (with signature legalized by Notary) of not having received refunds, credit or compensation of the amount requested.
6 Simple photocopy of the Affidavit, the record and monthly payment of Income Tax, withholding made to nonresidents without permanent establishment, Form SAT-135 (Current version), as well as records of payment and/or confirmation.
7 Simple photocopy of the Form Miscellaneous Incomes SAT-7130 or SAT-1007.
8 Photocopies certified by the Accountant registered before the Tax Administration (when applicable) of:

•Photocopies certified by the Accountant registered before the Tax Administration (when applicable) of:

•Folio of the General Ledger registering the balance in your favor and/or accounts receivable to the Tax Administration.

9 If the procedure is made by a third person, submit the form SAT-362 and the Personal Identification Document (DPI) of the third person
1 Personal Identification Document (DPI) of the Legal Representative or Agent. (If you do not have it, see “Special Cases” at the bottom of this page).
2 Passport in case of being a foreigner.
3 Appointment of the Legal Representative or Agent and  a simple copy.
4 Form SAT-2123, Request for VAT Credit Refund, undue or in excess payments of other taxes, taxes paid for import of fuels or deposits for customs guarantees.
5 Written request, in accordance with Article 122 Decree number 6-91 of the Tax Code.
6 Affidavit (with signature legalized by Notary) of not having received refunds, credit or compensation of the amount requested.
7 Simple photocopy of the Affidavit, the record and monthly payment of Income Tax, withholding made to nonresidents without permanent establishment, Form SAT-135 (Current version), as well as the records of payment and/or confirmation.
8 Simple photocopy of the Form for Miscellaneous Incomes SAT-7130 or SAT-1007.
9 Photocopies certified by the Accountant registered before the Tax Administration (when applicable) of:

•Documents supporting the amount of withholdings made and declared in the Form SAT-135 (current version) (invoices and records of withholdings).

•Folio of the General Ledger registering the balance in your favor and/or accounts receivable to the Tax Administration.

10 If the procedure is made by a third person, submit the form SAT-362 and the Personal Identification Document (DPI) of the third person
Steps to follow

1. Request at Tax Offices or Agencies the SAT-2123 Form in paper.

2. Go to the Documents’ Reception desk (Edificio Torre SAT 7a. Avenida 3-73 zona 9).

3. If you are located in the interior of the Republic, go to the closer Tax Office and Agency with the established requirements.

4. After the Reception procedure you will get a copy of the form SAT-2123 with a sticker with the number of the file.

What do I get?

Copy of the form SAT-2123 with sticker of the file.

Special Cases

1. If you do not have the Personal Identification Document (DPI):

  • Attach document issued by RENAP proving that the obtaining of the document is in process, provided that the Unique Identification Code (CUI) is visible, with or without a photograph.

2. You must be solvent with the compliance of your tax formal obligations (entity-taxpayer, legal representative,  Agent and third person, if applicable).

3. The documents have to be submitted duly ordered and foliated.

Offices or Agencies for
perform the procedure

Central Region

  • Recepción de Documentos (Edificio Torre SAT 7 Avenida 3-73 zona 9)

Western Region

  • Quetzaltenango
  • Huehuetenango
  • San Marcos
  • Quiche
  • Sololá
  • Totonicapán
  • Coatepeque
  • Panajachel

Northeast Region

  • Zacapa
  • Baja Verapaz
  • Alta Verapaz
  • Jalapa
  • Petén
  • Poptún
  • Izabal
  • Chiquimula
  • Esquipulas
  • Livingston

Southern Region

  • Escuintla
  • Retalhuleu
  • Jutiapa
  • Santa Rosa
  • Suchitepéquez
  • Santa Lucía Cotzumalguapa