What are Guatemala's income-tax rates on business activities, as the statute states them?

Decreto 10-2012, Book I. Profit-based regime for business activities: 25 % on the taxable base (art. 36). Optional simplified regime on gross income: monthly taxable income from Q0.01 to Q30,000, 5 %; above Q30,000, a fixed Q1,500 plus 7 % on the excess over Q30,000 (art. 44). Art. 173 (as amended by Decreto 19-2013) set a transitional 6 % for the upper bracket during 2013; the 7 % applies from 1 January 2014. Book I entered into force on 1 January 2013.