Ley de Modernización del Impuesto sobre la Renta

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Mining
Country Guatemala
Year 2009
RGI Edition Year 2017
Topic Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Taxation
RGI Questions 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law
Publisher Congreso de la República de Guatemala
Author Congreso de la República de Guatemala
Source or API link http://www.minfin.gob.gt/archivos/prensa/ley_isr.pdf
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute