In Guatemala every beginning of the year you are by law required to pay a "Boleto de Ornato" that we could translate by "tax for the embelishment of the town".. According the Decree of the Guatemalan Congress number 121-96 all the persons guatemalan or foreigners with residency in each cities, with age between 18 to 65 years old are obliged to pay this municipal tax. Normally it has to be paid in the month of january but most of the times you can pay until end of March without penalties. How much you pay will depends of your income... the highest could be $ 20.00 for a salary of $ 1,000 and above.
Now if you employ people you have to ask them to produce their Boleto de Ornato.The receipt of this tax has to be presented when you :
- you get your Personal Document of Identification, marriage, inscription for residency, or any municipal registration
- to obtain a passport
- to obtain circulation car papers and car tax
- obtention and renovation of driving license
- obtention of police records
- Administrative or judicial process in general...