On August 2, 2021, Governmental Agreement No. 157-2021 was published, approving the Regulations of the Non-governmental Organizations Law for Development, which covers the following:
1. Incorporation and legal personality
NGOs must be incorporated in a public deed, so to obtain legal personality separate and distinct from their associates, they must be registered in the Registro de Personas Jurídicas – REPEJU (Registry of Legal Entities) to avoid incurring in the prohibition established in the second paragraph of Article 6 of the Law.
2. Registration of NGOs
To register NGOs in the REPEJU, a file containing the following must be submitted electronically or physically:
- Request form containing the required information.
- Testimony of the public deed of incorporation and/or its extensions or clarifications.
- Copy of receipt of water, electricity, telephone, single real estate taxes, or any document issued by the Municipality.
- Proof or bank account certification of fixed-term monetary deposits or savings accounts in quetzales or foreign currency.
- E-mail of the legal representative.
3. Board of directors
NGOs must submit to REPEJU within 30 days following the election of the new Board of Directors, the list of its members containing: full name of the members of the Board of Directors, position held and term of office, unique identification code of the personal document of the members of the Board of Directors, proof of updated registration of the members of the Board of Directors.
4. Registration with the Superintendency of Tax Administration
National or foreign NGOs in Guatemala, as well as their legal representatives, must register with the Superintendency of Tax Administration on the form made available for this purpose, complying with the requirements published on the website of the Superintendency of Tax Administration.
5. Accounting records
The inventory, journal, general ledger, and financial statement books will be enabled by the Superintendency of Tax Administration, being transported electronically, upon request of the legal representative, submitted on the form made available for this purpose.
6. Electronic tools
The REPEJU must, in coordination with the agencies, entities, and institutions develop the electronic tools necessary to simplify the registration process of NGOs, facilitating the inter-institutional exchange of information and documentation developed within 12 months from the effective date of the Agreement, i.e., from August 3, 2021.
7. Effective date
The Governmental Agreement is effective as of August 3, 2021.