Chamber of Commerce of Guatemala issued the following announcement on Sept. 17.
On Tuesday, September 11, we offered the topic: "Tax Obligations of Taxpayers as Income Tax Withholding Agents", accompanied by Mr. Héctor Gerardo Solís Cárdenas , who shared with 50 participants of companies affiliated with this entity.
The objective of this conference was to guide attendees about tax obligations and responsibilities that taxpayers have as withholding agents of Income Tax, the forms of settlement and payment of the amounts withheld by the responsible and withholding agents and the infractions and tax and criminal sanctions, applicable.
Original source: http://ccg.com.gt/web-ccg/obligaciones-tributarias-de-los-contribuyentes-como-agentes-de-retencion-del-impuesto-sobre-la-renta/