Decree 17-2025: “Law to facilitate compliance with tax refunds” in Guatemala
On November 18, 2025, the Congress of the Republic approved Decree 17-2025, “Law for the Facilitation of Tax Refund Compliance,” which reforms provisions of the Tax Code, the Value Added Tax Law, and the Law on Legal Provisions for the Strengthening of Tax Administration. The main modifications seek to: Streamline the deadlines and procedures for…