If fiscal privileges were eliminated in Guatemala, at least one year’s budget could be financed. According to reports from the Superintendence of Tax Administration, SAT has not collected these taxes for 9 years, which amounts to 123,204 million Quetzals, which could cover a year’s budget.
These preferential treatments consist of exemptions, deductions, credits, reduced rates and deferrals which are contained in the Political Constitution of the Republic.
The beneficiaries of this mantle, under constitutional mandate, are the Universities, the Guatemalan Institute of Social Security, Educational Centers, the Guatemalan Olympic Committee and the Autonomous Sports Confederation of Guatemala.
On the other hand, the jacket reaches other sectors that through ordinary laws passed by Congress, expressly exempt certain individuals, families, institutions engaged in financial intermediation, some commercial activities, social welfare institutions, taxpayers within the free trade zones, laws for the promotion and development of export and maquila activities, government institutions, cooperatives, diplomatic and international missions and electricity generation, among many others.
There has long been talk of giving greater independence to the SAT, eliminating the presidential exoneration and gradually annulling this advantage that the “privileged” have, something that would require a constitutional reform; something that would stop the pulse of any businessman. The situation in Guatemala is complicated, especially because those who do not pay are offended when they are charged. This maladaptive behavior will continue as long as those who evade the most refuse to follow the rules and buy more privileges.
If everyone’s tails are bushy-tailed, no one advances; that’s the best solution, according to them.
