Guatemala's tax authority (SAT) has announced the publication of Decree No. 7-2019, which creates two new tax regimes for smaller taxpayers: Special Agriculture Tax Regime, which provides for a monthly flat tax at a rate of 5% on gross sales for qualifying individual farmers with annual sales not exceeding GTQ 3 million; and Electronic Tax Payment Regime, which provides for a monthly flat tax at a rate of 4% on gross sales of  qualifying special agricultural taxpayers and qualifying small taxpayers (individual or legal persons) that is automatically debited on the 10th of the following month, but is increased to 5%...