Alerta No. 001-2020-GT |SAT comunica que iniciará con el proceso de fiscalización en materia de Precios de Transferencia

Según comunicado de la Superintendencia de Administración Tributaria -SAT-, a partir del mes de septiembre de 2020, estará iniciando el proceso de fiscalización en materia de Precios de Transferencia correspondiente al periodo fiscal 2019. El mencionado proceso iniciará con el primer requerimiento de información, el cual se enviará a los contribuyentes que hayan realizado durante ese periodo operaciones con partes relacionadas en el extranjero. Lo anterior implica la presentación del Estudio de Precios de Transferencia del periodo fiscal 2019.

En años anteriores, SAT ha solicitado en el primer requerimiento, un CD que debe contener el Estudio en mención, estados financieros del contribuyente y de las comparables, entre otra información, otorgando un plazo de veinte (20) días hábiles para el cumplimiento de lo indicado en dicho requerimiento.

Guatemala 27 de agosto de 2020.

Alertas de precios de transferencia

Eventos

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