Marcella Orr Solares

Marcella Orr Solares is a legal professional who recently gained attention for her role in filing a total unconstitutionality action against a resolution by the Superintendencia de Administración Tributaria (SAT) in Guatemala. This resolution concerns the use of the Código Único de Identificación (CUI) and the Número de Identificación Tributaria (NIT) interchangeably. Along with her colleagues, she argues that such changes should be made through legislative amendments rather than administrative resolutions, emphasizing the distinct nature and purposes of these identification systems.