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 |