Adequate compliance with the tax obligations of NGOs for Development

Abstract

OBJECTIVE: Share the most relevant results of the research carried out. METHOD: For the research, different methodologies were combined that allowed to investigate, analyze, evaluate and interpret the results that contributed to the conclusion that there are shortcomings in the interpretation of tax laws. This study is focused on the NGDO's constituted in the Department of El Progreso, for this purpose the Public Information Unit of the Superintendency of Tax Administration and the Ministry of the Interior was requested to detail the Non-Governmental Organizations constituted in said department, establishing that the total population identified corresponds to twenty (20) institutions, managing to contact thirteen (13) of them, through their legal representatives, who were very accessible people, making possible communication via telephone to carry out a poll; the one that offers the results presented in this document. RESULTS: It is found that 77% of the administrators interviewed confirm that because they are non-profit entities, they are exempt from all taxes in the country. CONCLUSION: The NGOs for Development constituted and legally registered are not exempt from all tax obligations as some administrators understand, the tax laws establish substantive and formal obligations that they must comply with, in them it is emphasized that these entities do not They are exempt from all taxes payable in Guatemala. It is important that everyone knows and correctly interprets the content of the law, to prevent the evasion of their tax obligations from causing the payment of penalties. Every administrator of a non-profit organization deserves to have access to information and support tools that provide appropriate information so as not to incur in breach of their obligations as a taxpayer.