Since 18 March 2020, Guatemala’s Special Medium Taxpayers’ Management office has been contacting entities qualified as “special medium” taxpayers to inform them that they will address, among other things, their tax and electronic tool queries via e-mail. This action responds to Guatemala’s state of emergency and the provisions of public calamity issued by the President, which apply from 18 March to 31 March 2020.The tax authorities also clarified that the due dates for filing tax returns remain in effect, which means that no extension or exemption of any kind currently applies for these purposesAdditionally, the tax authorities announced that documents, hearing...