Decreto 27-1992-2

NUMERO 82 DIARIO DE CENTRO AMERICA-Mayo 8 de 1992 1,841

ARTICULO 74.Carácter confidencial - - informacionesLasinformaciones edation la aplicación del impuesio - - kg. - obsen ce .PALACIO NACIONAL state de mayor de will no-Direction, ce of Ministerio as Finances Públicas . - - Superintendencia forces,Sence carácier confidencial venta doe. Lre functionarios , empleados públicos - intervenges - - aplicación,COMPLAIRretrodución, fiscalización control - impressio, seils penden revelue dickesinformaciones . - experiores jerárquices information - jusida,$- - antos cases - - do problems - - administracionIncalization . perception del imporvis - probibicite - - - - yes -, responsibles autorida per excrds - - withwine - divelgación USIassociated - impide la publicacite - dates sicmpre GAT - -4. - - - paids identification . has contribuyes . responsables - purchasedispute aplicarion # Congral CAPITELO Presidencia la 12 Repablics DE LAS DESPONICIONES TRANSITORIAS Y FINALES ARTICULO 11. Transitaria Compresation - perdides - ..ARTUCED SEREJAYcomponsable " perdide operacibe and M refere - Articule 24 -- wa. - apticate - - - - products " - persodes impossible - -inicier despects to - fecha carrada - signature . Ley. ARTICULO 76. Transitaria Les interests as - values publicprivades ... bayan emitide colocador hosts leths - publication de - ky, .- eurs excelled an Impaction Subre - Renta, continuarie exem diche impactionaccerdo con to disparate - - - tryes - de Decreto número 27-92ARTICULO 77. Transferia Apticarite - -

1. Las dispositiones - - by " apticares parter and primer periods and -E1 Congreso de la Republica de Guatemala,imposición - misics ke desde . fecha or - viprecia- . misms, - las correspondicates - - impagete - - -refiered personal - trabajos exclusivemente - referide - dependencia -CONSIDERANDOreales aplicarán passir del - inmediate signisure again - - - -vigor esta Eeg. One desire - - politics - carionalización , tribatario at publicras %) LA - sevel establisida " al Articate 72 - - by, - pager - - -- - Registration " proposis - - Ley - imposse - Value Agreeds, -anglis of inside de applicate - incorpors - clinicsde ..... du of - - - facilità . administration tributaria et complimients - - attibucione ARTICULO 78. TransMerts Deparaction - - decumentaride - arribities, les entrege - , - eficientes elementos 4a COMPANY para permission atcompter - - abjectives " deservation economics socialde M Direction General de Reside Referses para - partir art primers -julio de mil - novents dos, desire - place - - - comade - dicha CONSIDERANGOprocede . . destruction - - declaration inmedes - -- impains sobre unitidades beneficies de capital - - - impossio School lathes la Ley - " Valor Agregado .. of Docete Ley Nomers 97Resta. de los contribuyees . responsables - del primers - - " -- - vide object de - reformas - have aficial - -- ochers cieco, toda - - - - process - fistalización -compliminate, - - - administration dell importe, par - - " -cobranna - . via administrative judicial, . fecha - . - - repeace - -endor - - - - legal today - you normes " referidaby Eate disposition tembite " apticant les declaraciones jereder - -Ifel Importe Subre - - - - keyen engide at regimes - reprisentativeDecise FOR TANTO

ARTICULO 19. Registrate " Organisms Excessive per condents an. of - in ciribusiones - - confiers of Amiento 171, - at at. "Ministerio de Finances - - regisments - - Leg. destro - placeConstitution Politics " - Republics deimprovrogable - noverie (99) dies - - - - publicacite pers -applical las de right . - - - - - DECRETA.

ARTICULO so. D. - epigrates Les optigates - received - animals.. signionede . - NY, - - - interpretative LEY DEL IMPUESTO -- VALOR AGREGADOARTICULO #1. - - denominaciones Para " comects interpretación -- NY " - - salve indicación - - - - - - TITULOexpressiones NORMAS GENERALESN - try' . - . Not - refiers - - decreas CAPITELOto "II reglaminess - - relieve - registered - - process by ... LA MATERIA DEL IMPUESTO" " impecied Not impacient, - refiers - tegants School - RevieARTICULO 1. - - materia - importe - relative " Importe- - Ministeris' . Ministries - refiess - Misiorrie - -- Value Agregate - - - - gravades per - - " . processe"). - administración, - - / - ." "La Direction a - refiers . - Direction license aDirectida General - - InternalBentas - CAPITULO "6 Administracions - - actions in Admisistration EXPINICIONES4v - - - - Direction - Name - ARTICULO .Definitions Pars - efects - cele ky "ARTH Name - - derages. . - of - Name -or - - - todas - - - dongle - -Kin - - - opengion . dependo on - My " - - Toda -- - cominate - - para transferie titale - .Available - perside - - insurance - -ARTICULORSVigratia .. procedure by employee negar " - - -- derection reales white the independicate de . designationA - - - a - - publicate " - - - - las parties . def legal in - " release " - . -respectiveCOMPLIMIENTO PASE AL ORGANISMO EJECUTIVO PARA su PUBLICACION I0 Pur

• ... with - presisción - ... persons have Para - - -cost perche - beacratio, - prima, commits forms BABO IN EL PALACIO DEL ORGANESMO LEGISLATIVO EN LA CHIBAD- - - - - - relación - dependenciaIt GRATEMARA, . LOS NUEVE DIAS DEL siks PL ABRIL 14 NILSITURENTOS NOVENTA BUN. " - importurion - extrado . internation, complides las intervites legales, tobienes directive descinados at - - " part,proveniesion - - palica . - has - - - Mercado ComisContraumerican

EDMIGNO MULT K) For reportación .. - complidas - legales, de bisers -PRESIDENTE - - - - - . - to " Exterior. 5) For - produce is macionalization -- - instante - que -- page - - deverbes - importación que hebitits all ingress at pals- - - respectives SECRETARIO Mizi 4) For contribuyente: Toda process individual juridica, incluyed at Estadooutsdodes authorizes, - copropiedades, sociedadesirregalares, sociedades de becho , demás - ... ...... leagespersonalidad jurídica, - realions - at secional, " forms habitialWVELI) JUAN PULMER OROGO . periodica - gravador is conformidad con - ay. 7) For periodo impositive Us40 for Direcride: La Direction General de Rental -1,842 DIARIO DE CENTRO AMERICA Mayo de 1992 NUMERO 82 TITULO # - - competion legalments contimidas - - - "magaineria, - , - - of pricess production -DEL IMPUESTO reclains - - - - . actividad of - - . registrative CAPITOLO . - - individuales . jarkicas amporates - regimes deimportación respondDEL HECIED GENERATION L - - - - - blears - - calidad -ARTICULO a.- beche grander " improve - provide - opigajo, - - nates - --- - pager fereches " impertance acords - - legislacite advances0 La - de bickes - - Dereches - remainsides were -his los - . - ) a - solicitar previsents /2) . presente " services - nacional Ministria - Finances . Tranquicia correspondively, arreditado " forms- - - .N Les importaciones " -4) or arredamicato Names - . immediates " La - - bicense maching . - - -5) Las adjudicaciones " bises marbies . importion - pren. - - - --effected - provide de - participate - - Indiana . - final-resciesprotedivise . Against sociedades reviles . mercastion

" - relive - - efectuades per - - - per of . -propiction, - dispetance complete - - reportive emprove - -- - personal - - - - - - - production - L Ingates deseciption - - " -comprados - - revenue - " - - - -- materations justifica - emprose 4) - - - - - included - .- - - - believe - values - - - - pain - - " .. - periodo - - - english - a - - - . . actividad - afformative - -- - -- --- - - - Nomes - - A - - -. - contry - - - - - - - - "mayor, dify have - - activida - - add age . - . - , - - - entition, exceptions . forture de - - - - - contificate - cardinia - (M) impace - grade per . process " - A-- provideds - - - - - --- - "retification - - a - - - - - - - - - News of registrate - birthes - - constituted - - - - - - gravade . - NY - - at - - - . - - - -") - - . - - - - " - -- - . - - 4a: .. demarks - - - N/A - - ---- - - ---- and -System , a - -CAPITELO - " in - - - . - - in ---- periodices . inLEA MOVENTO 14 OFF - CARRA " IMPUESTO - - includes, current . diposition

ARTICUSO 4.that - - - - - - importer " imports n - - of ---- . - - - - -. - " - - . - - - Beater -- -- - stemped - - - - ----- - THE" Ca et - - . - - - - - comprehence - . - - - " - - - -- - - - - - - - . - - -become - activity . - - - - - - - - .. - " - - - - ---- residentes de - -- - - ficks 41 - - - . circlusion - - - - - - - - - - NJ - - - of sacksprostactions - - .. - - - " facture - of comperhands,- - approvate - - a - " - -was corresponds. of - - - - - forms - - . - - - - - paties importingpercibs per it contribuy ARTICLES the - residents represtive Mo febre request "a " - importacion, - . forther - - - " - - - --- - - - - - - compain - - protections -respectives, - - - - - email, - a -= " - - - - - - - - - -- - connitidos - reportion a - - declare pettion . privades, .. to - regists matricula -incription, - - - - . transporte -" CA - - - noncer) - - - decuments entriger - - proposcionado - number - - - - MA preside - -respective - " - - retire - - medical pervice - - - 1. - % - -4) Las universidades - feerices " " -- - - - - importire - - - - - " .. Confiderate Orporting Naturema - - / - Comit Olimpine10 in - - " profession - - - - - -- primate Rigindo - - - - - - - - -perishede 4) - instructions walters - Segaridad tersed

" Re lines faltures - - - - refiers - - " - Avidable 3," Las - distraction revelunce acciditades - . - - ." " - - discriber " Republics - - - agents diplication - employees- - " Convention . Visa -" Es - - - . - of - - - - - . - - - Diplination . - . - - - - - -possibides - - - Y - - - - --CAPITULO - 4) Les a - - - for funcissarios , -DEL SEJETO PANIVO - IMPUESTO internacionales - - - -- - importing - -- - - of - - Guarmate . - registerents, - to. M enjoy - - imports El imparts - - Tays - - - -- - - - - grands - - - n - - inviracions - - - exclalARTHORIZE - - - - - - - - - - - - - - . .- passive - reparts - - wage - - lerro - - gues forma- -" 11 importation - - 4) - menicipalidades - - - " ARTICLES- - - - - - - - - - - - - cigarittes in principal- .. at - - - ---- - - " importe - -- advations du - - - - - - importacions -" an ad services, " of - clecks L production - -- - - - - - - AND shipter - " Discribefinancials - - - - - - R .important on , - - - - (19) - - represents 4. privated -4) - remprades, reade - appraciones - informided - of Articale "referredN - Ny,

" Las incidedes - tas - - . - bache , - CAPITULOrepropicates, salve - communicates - - - provisions - enArticsio named N . firther - - extricras at importis, -or LA TARIFA PEL DIFEESTOadjudicaterio - responsible - No " . park . - ARTICULO 14.- - adjudicados. - - NH - of nat - our include ken - PROCIA - -depressions - " - or - - - for - - - (7%) -the la terife - to - alives CAPITULO " DE LAS VENTAS . SERVICIOS EXENTOS DEA IMPLESTO CAPITULO " ARTICULO 1.- - medeen programs. the - - or LA BASE DEL IMPUESTOimporte establesido - - Ny: ARTICULO 18. la - - Le first imposible or tax - HYP -1) Las importaciones - hears mustics - price - . - - - - - - airends con pradeDate information - forms reparada, be signiture rubresNUMERO82 DIARIO DE CENTRO AMERICA-- Mayo de 1992 1,843

• - - financieros " - - - - . - contictude - - Discribe, was - .- forta - - - Ages - " - -% - refor - - - retulation , - - deposites - los - - - . - - - header informationcompletions para - - desclusion Schot deposites Mateof contribuyers respect - - a - - periodo " - -" Soliciour - - - . - lever - . - - interestes splicables ofmaterialist dicha devolucite - apace - . . - - - N reparte . compt - - forks ." compreter arbejar - - - final - - constituyem - - alcolunds - - - - - - tributes- - - . - . - - . beche information Dichas -HOM - - . Direction - persons . -" Cualquier - - regula - - - . - -figare - - - responsibles ARTICULO as- - additions - - reembolise , -- - - policitades . - - - - - - podrie -ARTICULO 13. - - profession - services LA - reportible - -- - - - - marro, - aparables N rede ato. the- - - - - - - - - - description concedidos solicious deferes - resides " defending - - . ......- executo - privition conserciales. Date - - - - - -- - - - (H) - - - - . fecha - - - -fetence contability - forms - sprem - perjubsia - - verificacion - professionals paids realizer - Direction ..provide - make - - - - glare - Directida0 Les registeres . - - ---- . - - ------------------------- -

0 - - " - - - - - - . provide - - " Diverside - - - . persidents - solicitades - devolopida" - - - - - - - - per" - - cargots - - - . - addition - " importio - - " referre - - . -------- - - - - -figure - - - . - --- - entations Total - - - corresponde - - -ARTICULO 18... - - - - signimers - - - - plans - contribut - devergires - - - . favor dif- - person - - - - a - .- - - - - apligon - Direction . - - -0 - - importanions - - - - - - - - - - - - " - , " - - incorporant ------------------------- - - listal -- - - OF - - ---- - - - - -expection - light - - or - - - - - -------------------------- - - FOR - - - - - - - - - tablets- - point recente - - - MY . -- - - Divoside - import - - ------ - - -. " if - - bires marting . - " - - . - . . - - - interests - - - derichs- - - - - - - - - . - - .. Directibe Themas - Preseparks considers " line - - "" " - adjadicationess . - - refun at Anticale - - U - - .- - - - - - - - - - - - -adjudication respective - - - proceder 4) .. - - - - - - - - - L - ME El CAPITLO .propo - - - - - - - - - --- sechin Deigent - or december - - Ideas - ---- , - - H LOS EXPORTADORES- - - - - . - " FOR - ARTICULO 24 - - a - -exportance undress scraptial a ---- local - favor par a -CAPITOLO - - - to hobiers capitals - adgement - New - -- - - - - colorne - - - 16, 11ML DEBITO FISCAL y 21.

ARTICULO 14. - - Red c - - " - - 4.4 ARTICHED 25 Cases registration Les signature - - - .impacts - - of - - - - dela individual .. a - - comple des production - - estimate bed - .periods impassion require - 4d products . - . - repaire N - - - -CAPITOLO YOU

• - -CAPITOLO YOU ML CREDITO FISCAL 0 13 - - - . . operator X - . -- - - - - - - - - atsignatureARTICULO 13. - media bird 11 office fiscal - - - difurgan - - - - - residentes - - " . - - - of - - - - facturepersode of expertador - - - factors openial . - - -ARTICULO 16. imprecedents - miles Noral No procede d- - Artication N , " - - as - - - - - - .- - -- list Per - - - withouts" - - apligate - - prevades aporacions - per - ky " - cem - - lacters Adidas indicar - acquiredo if procio - produce - olgans - - actividad -------- 4d - whoto . - - - surgale 0 expenses page - - " phone -proces restructs or - - repursecontribuyed - - operacions . - - - refies at - 7,- - sendate descho - - - order facalis - M devines " ...El - internate - - - lived - information - - --importantuals . adjustions - - - schools - - - - apliyone... - - M - - - - - - - Le - -perpossion - - - - Techn - - - generate - - -- - - - operacions - - - - - importacions - - - ofArticals 24 -ARTICULO 11. - - - - crédite - the créditsmicelado conforms - Arricado 15, - fuluncine - imported .or production declared - - - details final profession, RR . " -- - - - - - - - - - providers - - - - - a form - deducine - - - - - Total - - - reportated - - -responsible per - constancias - - - 0 -defenciones the - - - - - - - - importo - -- - - - - , registration - - - - - - debers - realguies - - - efective - . exportations diproduction- " facturation

ARTICULO "- - - - - - Via orthese - - - - - - - respections -- arbito, " - note correspondice causes - - - # - - TITULE -- publical . - - refere - 17. - - - - - -- - - registration - - - - - - - - - ST. of LA ADMINISTRACION HL INFUESTO CAPITISO " CAPITULO " LA DETERMINACION - LA OBLIGATION TREBUTARIA DEL CONTROL H CONTRIBUTENTES ARTICLES 19. - importe . - .. - - - - ARTICULO .. Registre - - IVA. .. Direction - - - - - - - - impostire, in - - - - reguire - - - - - - Namery - - Tributaria - - - --- . - - - erndines - - (NIT), - - " - - - - - " digard -, - representation - -ARTICLED -Reports - - / - - " - finalrepresent - . - ---- - - - - - - - information - Registry Mercassil - Registro- - du concerning a importance received - - - Mercante - - - Decessive - - - memos - (1) - - - - - - - - resigner ---- - - - - - - - rede - - - - - - - / - - -- - - - - - - - - - - - - regarter hayes - - - - - -- - - - - - ---- - ARTICLO . information - - - - - - LaARTICLES " - - - - " - - ighravion - - Direction - - - - - - - - - - -

• - - - - - - - ----- - - - N/T - - - - - - - - - - Discribe - 44 - - - - a - - - a - - - information - - - - - -- . - - - - - - - - puriode separtive signature CAPITOLOARTICLES - - - - - - " of LAS FACTURAS . COMPROBANTES FOR FENTAS . services1 - ----- - - recal - - - -I | ARTICLED 11. Personal - - international alcom, -impecies - - - No - - - - 7 - - - -before pers exterization - . - d - .- periodes - - - - - - - - - -incluse - - reproms. - --- , recorges, cays Factures, - - speciacions - - - - -- surresponde . - Direction - - - ----1,844 DIARIO DE CENTRO AMERICA Mayo X de 1992 NUMERO

N) - - - - - . - - - - . for haja - - - . - Decrdes - impreside - - - -- - - - - include - - - - - " Nates cevis, - - - - - involved - Facture, informationLa - - - - - - units -- - segueds pérvis - DE - - - - - of - - - - - - withouts- - Device - -" Notes this - ------------------------- - prode . recording subre -facturedes ARTICLED " Technology conditions " - -0 News - artive, - developments - - who spressions --- k - - - - declare preer d importsIncreases - speciales details - - a - forms - -- - formatoria - - - - - . educative . total ARTICULO 33. - - , - Las - - - fecales - - - farm - X . required " aexpecification " - documents . - . office " articale -- - - - - -- - - - - - - - -numble - - - by LAK formulates - - CAPITOLO Yenterizados , restrolation prevident per . Decries DEL USO or TIMERES FISCALES . PACO EN EFECTIVOregistrations La Discribe podrá -of - " migning registration - - comprohenies " forms - .ARTICULO et - - - - podrie withoutremputerizeds, conforms - - - againsts factors - national - - del importe - - My. - - registered-ARTICESO 11. Importe - - factores n importe feberá indicance" - factures, - - - - - - - office 1) - - - - - - him marks imachics - if

ARTICLED 13. - - comprehentes. - in comprehents arrendader - - formwithhelder - forms memod - executive - - - include " " press2) - - - - injurest - - - . - - officies -- - None - - - - " - - "ARTICULO 34 Memorite - - - - federal KA - - de- - - farmers . - - - - comprofer - - delbeenes markles - - deberts - - - night - - - hage isvendoder - - - - - - - " , 54 - .... byPatrage real - - - - - - - - -documents debents - - - - - - - - - - 4) Es - - - - el Antion "- - ARTICESO 45. - - - efection, - - - - " ofpodel perferper - - . - facture here - - - provider -articate - at injurests - - page - - . Discovide -- - - periods impressive impressive - - finds - ------ portado - - - - - - - - review NoOrberte --- - of - - ---- de CAPITERO "- revings real . - - - - - - " - - - facture importireindicare - - - from - - - " - - corresponds. N LOS requestos CONTRIBUTENTES

ARTICESO M - - - - - Les ARTICTED 17. Program - - - -comprehants debecte - - - - - - - - - - - persons individuales - ---- - --- - . . which provision, "- Firm - - - - - " - - comprohation dybotes - - - - - quartives " " certify podrás acquire . register "- - - - - - - - - . - complificate - - program convideyesARTICULO DE N. - - - Ninete ARTICED - - organis, - - . - Tyles etumiribeyents - - - - - - - - INVOICE - - - - - events, - formalario -- respection - - - - - - - - - - comigned of - -- - - - A - - - - - might - - - -adventiger - on" - - . ARTICULATE - - - - segurded --------------------------ARTICULO - - - - - . - - - - - - - - --- - - provided - - - - - - - - - - - - - - - registrar - comprate , - - "form - -- . - - - - - - - . ---- "- - thre - - . - - - - - - - argain . - - , -- - - - - - - - .... - - - curresponds, - - - --- - - ----- " 25.00 Dates- - - - ------- - comple - - - - - . AT - - " - NY - - - - - - - - - - - Address - of - - - - - - -- - - . - - - - - - - - ---- - - - persons propossible . Discribe, - " covel- - - - " - - - - - ------------------------- - - . - - - - -

ARTICOLO - Cente - - - . indite fiscales, - ARTICLED Page - begands. - - - - -- - - --- - - - - - - - - - - information - ---- - a - procedure -- - Cady - Commis - - - - - - - - - - - " - - - .- - - - regale - - - - --- - - - - - - - - adviced - - - - -- - - - - - - - - - - - - - - - - - - - - require periodsdi - primondant , - - - - - - - experience - - - - - - - as, - - - -- ----- - " - - - - profession - - crédits And -- budden - privide - agring, - - ningle - -- importants - - - - - - - . - - - . - Decrease--------------- - - - - - - - 11. - registe " podit -ARTICULO 36. Operation - - - registere - them exigibles- - - - - - - rights general, " - - solicious" of - of - - ---- - - - - - - - Decrease- - - . - - - - - -Los - - - - - - - .. - SPIN - La - - - space - exerption podits -- - - on - - princ - if the - - - . - - - - Decrease - - - - per - cash H to song it- - - - - CAPITOLO "CAPITELO of LA FACTURACION FOR CUENTA DEL VENDERORof LA DECLARACION . FACO DEL DIFERSO ARTICESO - - failures - - - Coundo "ARTICULO - Declarate - - - - - adjusts - - - - individuals - - .presents, desire - - ------- - - - - 4a - personmaterial - - ------------------------- - maligator - -

• - - .importire, - distance - - - or - epirations - - " nocampers - - - - receive expected PM -calcedaria - include - - - require - . - - los - - - - of repairs respective.demis - - - - - - - - - -Describe - - - - Achosie - - inpacin - " - ARTICULO IS - - factures expectates. La facturesexpeciates - - of - - - - -ARTICULO 41. Formes - - - deviseração - - - -Direction. - registered ligant - - - contraidsisando - - - - - Directite - - -" elseting - medical the - Merale . . . ARTICULO 14. Page - imports " imports - - -Director . - fiscales . - - of n Animals 45, - - - adherishs . . -expecial correspondireitLe declaration - - male - - . ....- - - TITULO IN

ARTICULO 41. Falls " formaturies - per elgins - " - of LOS INMUEBLES Y or Los VEHICULOSdispens - - - - - - Initiation - - - - - - losabligatos - declare , piper operations of repairs - - 49.ARTICULO 85. Twils - indes - - - assignación - timey vehicles - . - - imposts - - " 0La - a person doner - orderación - papel Articule " - - as.simple deterple & - formatures requires, f complit can not - requisitesexistries - my ARTICULO 14.- - imparte. LA term - imports . -. pervis - . magracide comprado - . between notice publics respectiveARTICULO 43. , - - activitades. .. obligaciónpossible . doclarative - - country " contribuyone - realizeto of - vehicles advanced - - a documento - consigne -operactions gravade - - . V periodos importives, - - of contribuyemicvalor MENO del - - - - - linedom - process - - publican -NUMERO 32 DIARIO DE CENTRO AMERICA8 de 1992 1,845 - gebernative - - - - . aplicacite . - - -- crablecido - dichas - PASE AL ORGANISMO executive PARA so PUBLICACION YCUMPLIMIENTOis to - de . insurties, cando - . secriturepública inpective - consignee when - - - - - . matriculaDADO EN n BALACED HL ORGANISMO LEGISLATIVO, A LOS SURVEfinal " a - determined - - - DIAS DEL HES DE ABRIL " - NOVECIENTOS NOVENTA I DOS

ARTICULO FTForms - page is of - " vehicles information,- -- - - - - - - a - -- - facture reportire Coundo of vendor - - - - - importe, . -" - , - impacts - - - - -- - - clartive - - - . - - institutes - " Instruction HER IT- - . neight - - - - - - - " occurs PREMIDENTEcorrespondictte, - - - impacts - - - - - individual" - - - - fiscales milicals, - - causes - . - -" page - " efective, - AND adjustar Avenagia Acgalizada adweile in at - du - investion . compre documentations" terrinors publics . at impecie - pignt - - - Socaice . "elective - . Director - - intervate - - a - -abligato company - . - final - - - - merian pablics STATE MARTERY TAT- - importe - - - - - indivation - .- - signature fissales withouts, - - - . - , at rater - -EVELIO JUAN pleases -- Case do - page - - - electro, - adjester security RECEPTARIOlegalization - recibe correspondicess.

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ARTICULO)- - - - in - - -- - - - - persons information - - "- by - pudres - - - - reporters - significate - - desire - - - Forales,- . Discovide - - - - - - - - - Accerdo Legislative número 6-92 a - - - by as CONCRESO " LA REPUBLICA " GUATEMALA.. Directibe - - - - - - - - -- - - - vigratia - - NY - - - - CONSIDERANDO- - - - - - - - - - - -- - - - - - - - - - - One - President - - Republics, Juge - Servace The - .- - constatu - - - - - - - - - - - - - - - - -- - - purchase - - . - - - required - - complimiento - - - - - the - - obtigen;- of - - - - - Decide - - . - - refere . CONSIDERANDO- - - prevision - - - - - - . - 17- - - - - - - - obligations - - - - - One - - - - - - - -1 , - presents - - - - - - - problems " fyren - for portionimproxied/ble presents - - - . Agare - Presidente- - - - - - . . applicable - - - - . Republics quare represents . - , - - - puship Regist - - signature - by " - , - - - - Outsomate- - - - - - - - COMMISSIONER- - - - .- - - - - Diauction - impare - by vi One is Constitution Politics - la Registra - Guaramala, - - correspondeH podrás - - - - - - - - primares at Congress conseder . - - . Presidente - - . Republica,- - - - - " - - - - - - - - para - - - - - - - - confisions- - - - - - - - NY - - - . respections disposicitis legal

FOR TANTO

FOR TANTO ARTICULO SAutorisacies - magaines registratores.Les - eperative - - - . confism - articales 145 - 4) 181, ----podrás argen - - . - registration - - - Constitucite Pullica - - - -Director - - - - Ley - - - - - -- - vigoria - - kg. - - a - light polic - ACCESSA:particips pers - migning - - - - ky - regisments ASTICULO 4. Conseder persion - - - services -ARTICULOregisteres 6 Organisms Ejective, par medicineAddress al Presidents - . Reptilica, legisiers lerge - - the formalsMishierio - Pinance Fabilia - - - - by - - - - periodes(4) - - - - - vigista. - . of periods - as - " - - - 1991, pers - . instaridaARTICULO X 1.in - derogatories. - deregas: backs - - Rey - Carlo, - - - - Estado of Reiso de- - - sproveched yes -- presents - - - ". December Ley - refertive - - " . - 431 del Congress - - Repobilica , - alama, " . - -NO - of Periods - a - $1 - - - 1991, - cample - visits "refers at impossis " Docacious - - - - - 4 Estado . Repoblica - - Registro - . depends Centreinstruction Presidencial . - - Medius, togata. Qualquire - - . expericience - - incompables - " -ARTICULO 1. - - - Registra, cands . - del- - - - territario - Cepiro America - - - - leberánatificar at Congress . - - - - - - proposite " - complimiento .ARTICULO &the - rigreds 6 pricess - - - vigraciaobligation - der posside - forms - - - fractions - . Presidencia, -- - - - - - - pullicans - - Date - - Reprise