Study of Procedures and Physical Assets of the SAT in Guatemala

closed

The objective of the project is to support the Tax Administration Superintendence of Guatemala (SAT) by identifying the requirements to implement best practices in cross-border trade facilitation and by reviewing fiscal management processes in order to improve tax collection. The specific objectives of the project are as follows: (i) to perform a diagnosis of the SAT's facilities, infrastructure and the procedures related to its operating activities; and (ii) to review and improve collection procedures and coercive collection systems, and to identify necessary tools to upgrade auditing mechanisms.