Guatemala – Upcoming Changes – Manifest Compliance
The Superintendencia of Administración Tributaria SAT (Tax office) has announced upcoming changes pertaining to the requirements for cargo manifest compliance. The inclusion of the consignee identification number, as well as the agreed transportaion freight amount is a new requirements that will be effective on July 14, 2015 according to agreement SAT No. OFI-SAT-IAD-511-2015. The ocean cargo bill of lading must include the correct and exact consignee name, consignee physical address and tax identification number (NIT) as filed in the Registro Tributario Unico (RTU).