2026-03-23
Added
The document provides a list of international financial entities designated with investment grade status for the year 2026, applicable for the implementation of Article 87, numeral 1) of Law No. 822, the Tax Coordination Law. The list includes specific banks and financial institutions such as Banco Agromercantil de Guatemala, S.A., the Central American Bank for Economic Integration (BCIE), and JPMorgan Chase Bank, N.A., among others. This designation is established in accordance with Resolution No. CD-SIBOIF-1102-1-MAR19-2019.