Return, Credit or Compensation of ISR withheld to non-residents without permanent establishment

Requirements
1Personal Identification Document (DPI) of the taxpayer. (If you do not have it, see special cases).
2Passport in case of being a foreigner.
3Form 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.
4Written request, in accordance with Article 122 of Decree Number 6-91, Tax Code.
5Affidavit (legalized by Notary) of not having received refunds, credit or compensation of the amount requested.
6Simple photocopy of Declaration(s) of monthly withholdings on Income Tax withheld   to non-residents and the respective record(s) of payment, Form SAT-1352.
7Simple photocopy of the declaration(s) of rectification stating undue or excess payments and the payment voucher(s).
8Photocopy certified by the Registered Accountant before the Tax Administration of:

•Invoice(s) declared and their respective withholding record(s).

•Payment records of the corresponding invoices(s).

•Folio(s) of the Purchases Book and Services acquired containing the registered invoice(s) to which withholdings were applied.

•Folio of the General Ledger Book with the balance in your favor and/or the account receivable registered to the Tax Administration.

•Other documentation you deem important.

9If the procedure is made by a third person, submit SAT-362 form and the Personal Identification Document (DPI) of the third person.
1Personal Identification Document (DPI) of the Legal Representative or Agent. (If you do not have it, see special cases).
2Passport in case of a foreigner.
3Appointment of the Legal Representative or Agent and a simple copy.
4Submit Form SAT-2123, Request for Tax VAT Tax Refund, undue or in excess payments of other taxes, taxes paid for import of fuels or deposits for customs guarantees.
5Written request, in accordance with Article 122 of Decree Number 6-91, Tax Code.
6Affidavit (legalized by Notary) of not having received refund, credit or compensation of the amount requested.
7Simple photocopy of Declaration(s) of Income Tax monthly withholdings  to non-residents and the respective payment voucher(s), Form SAT-1352.
8Simple photocopy of the declaration(s) of rectification stating the undue or excess payment and the voucher(s) of the payment.
9Photocopy certified by the Registered Accountant before the Tax Administration of:

•Declared invoice(s) and the respective withholding record(s).

•Payment records of the corresponding invoices(s).

•Folio(s) of the Purchases Book and Services acquired containing the registered invoice(s) to which withholding were applied.

•Folio of the General Ledger Book with the balance in your favor and/or the account receivable registered to the Tax Administration.

•Other documentation you deem important.

10If the procedure is made by an authorized person submit form SAT-362, the Personal Identification Document (DPI) of the Third Person.
Steps to follow

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

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

3. If you are located in the interior of the Republic, you must go to the nearest Tax Offices or Agencies with the established requirements.

4. The procedure of the Reception is complete when you receive a copy of the SAT-2123 Form with the sticker indicating the number of the file.

What do I get?

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

Special Cases

1. If you do not have your 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 in compliance with your formal tax obligations (entity-taxpayer, legal representative, agent and third person, if applicable).

3. Documents must be delivered 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