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Abel Cruz

Superintendent of the Tax Administration (SAT) of Guatemala

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Abel Francisco Cruz Calderón, is a graduate of the Department of Economics of the San Carlos de Guatemala university, received a Master's Degree in Finance from the Rafael Landívar University, and studied macroeconomics and price theory at Rockford College, Illinois in the United States.
In addition, he has specialized knowledge in topics related to economics and finance, public budget, management skills, analysis of tax structures and simulation models, among others.
He has held senior management positions in the private sector at the national level and his experience in economics has earned him recognition for his performance.
Abel Cruz has also worked in the public sector in high-level positions as Deputy Minister of Economy on two occasions, Manager of the National Institute of Statistics, Director of Educational Planning in the Ministry of Education and Secretary of the Public Spending Observatory in the Ministry of Finance, to name a few.
He also has experience teaching specialized postgraduate topics in managerial economics, fiscal policy and business environment at the San Carlos de Guatemala and Pan American universities.
He joined the high-level ranks of the Superintendency of Tax Administration (SAT) in April  2016 as Intendent of Collection and, in January 2018 as Acting Superintendent. After participating and successfully winning each one of the phases in the selection process, Abel Cruz was appointed by the SAT Board as Superintendent of Tax Administration in March 2018.