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Study of Procedures and Physical Assets of the SAT in Guatemala
The objective of the project is to support the Tax Administration Superintendence of Guatemala (SAT) by identifying the requirements to implement best practices in cross-border trade facilitation and by reviewing fiscal management processes in order to improve tax collection. The specific objectives of the project are as follows: (i) to perform a diagnosis of the SAT's facilities, infrastructure and the procedures related to its operating activities; and (ii) to review and improve collection procedures and coercive collection systems, and to identify necessary tools to upgrade auditing mechanisms.

Project Detail



Project Number


Approval Date

June 4, 2008

Project Status


Project Type

Technical Cooperation





Lending Instrument


Lending Instrument Code




Facility Type


Environmental Classification


Total Cost

USD 164,066.00

Country Counterpart Financing

USD 15,066.00

Original Amount Approved

USD 149,000.00

Financial Information
Operation Number Lending Type Reporting Currency Reporting Date Signed Date Fund Financial Instrument
ATN/CC-11011-GU Sovereign Guaranteed USD - Canadian Dollar IDB-Canada Trade Fund Nonreimbursable
Operation Number ATN/CC-11011-GU
  • Lending Type: Sovereign Guaranteed
  • Reporting Currency: USD - Canadian Dollar
  • Reporting Date:
  • Signed Date:
  • Fund: IDB-Canada Trade Fund
  • Financial Instrument: Nonreimbursable
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