Alerta N° 001-2019-PA | Vencimiento de La Presentación del Informe de Precios de Transferencia Formulario 930.

1.  NORMA PUBLICADA:

El día 02 de abril del 2018 fue publicada la Resolución N.º 201-1937 por La Dirección General de Ingresos del Ministerio de Economía y Finanzas, en uso de sus facultades legales. Dichos elementos deberán considerarse para la presentación de las obligaciones fiscales en materia de Precios de Transferencia.

Es muy importante tomar en cuenta el plazo establecido para la presentación de la declaración informativa de Precios de Transferencia que es dentro de los seis (6) primeros meses siguientes a la fecha de cierre de período fiscal. La falta de presentación del informe (Formulario 930) será sancionada con el 1% del monto total de las operaciones con parte relacionada. Que tengan efecto en (Ingreso, Costo y Gastos).

2.  CONCLUSIONES:

El Informe de Precios de Transferencia contiene la información de las operaciones que el contribuyente haya realizado, durante un determinado período fiscal, con partes relacionadas que sean residentes fiscales de otras jurisdicciones, de acuerdo con lo contemplado en el Artículo 762-D del Código Fiscal.

Todos los montos declarados en el Informe de Precios de Transferencia deben expresarse en dólares americanos, moneda de curso legal de la República de Panamá, de acuerdo con lo establecido en la Ley 84 de 1904. En la parte final del informe, se debe indicar el nombre del Representante Legal y su número de cédula o pasaporte, quien es responsable de la veracidad de la información detallada.

El Formulario N. 930 que contiene el Informe de Precios de Transferencia, debe presentarse en línea a través del Sistema E-Tax 2.0 de la Dirección General de Ingresos.

De acuerdo con el Artículo 762-I del Código Fiscal, este formulario debe presentarse dentro de los seis meses siguientes a la fecha de cierre del período fiscal.

El contribuyente que incumpla con la obligación de presentar el Informe de Precios de Transferencia en el plazo establecido será sancionado con multa equivalente al 1% del monto total de las operaciones con partes relacionadas. En todo caso, la multa no excederá de un millón de balboas (B/. 1,000,000.00).

En aras de cumplimento hacia un marco estratégico para el desarrollo de una visión eficiente y global de las transacciones internacionales y su impacto fiscal, se modifica el formulario 930 V 1.0 mediante la Resolución 201-1937 del lunes 2 de abril de 2018 emitida por el Ministerio de Economía y Finanzas a través de la Dirección General de Ingresos. Este nuevo informe “Versión 2.0” se utilizará para reportar la información correspondiente al período fiscal 2018 y subsiguientes.

3.  NOVEDADES:

Dentro de los cambios más relevantes del nuevo formulario, está relacionado a la información solicitada acerca de las transacciones comparables seleccionada por el contribuyente.

Otro cambio relevante para los contribuyentes resulta que debido al detalle de información que se debe incluir de las transacciones comparables, en la práctica será obligatorio tener que contar con el estudio de precios de transferencia o al menos un borrador, previo a la presentación del formulario.

El formulario No. 930 V 2.0 ‘’Informe de Precios de Transferencia’’ incluye además un anexo que deberán completar los contribuyentes que realicen transacciones de intangibles, como regalías, marcas comerciales, ‘know-how’ o propiedad intelectual.

A su vez, en el “Anexo de Intangibles” se solicita información detallada de los intangibles transados entre el contribuyente con partes vinculadas por el período fiscal 2018. También se solicita importar (adjuntar) un archivo creado en Excel con formato texto (delimitado por tabulaciones) en versión Excel.

Con el nuevo formulario, el contribuyente deberá completar una serie de preguntas relacionadas al grupo organizacional al que pertenece. Respecto a las “Preguntas específicas al contribuyente” se le solicita responder una serie de preguntas relacionadas al régimen fiscal donde se encuentra, si utilizó ajustes de comparabilidad para las operaciones analizadas, si se utilizó comparables con pérdidas operativas, entre otras. Adicionalmente, se le solicita responder preguntas sobre el grupo empresarial al que pertenece, por lo que estamos seguros de que son parte de los lineamientos del proyecto de protección de la base imponible (Proyecto BEPS) desarrollado por la OCDE y del cual Panamá forma parte de los países comprometidos con su admisión.

La Dirección General de Ingresos ha colgado un instructivo en línea (E-tax 2.0) que sirve como lineamiento a los contribuyentes con relación a la manera en que se debe cargar la información en el formulario. Cabe resaltar que dentro de este instructivo destaca el hecho que la DGI indica que no se podrán presentar rectificativas del formulario No. 930 V 2.0, quedando únicamente la posibilidad de solicitar la anulación de la presentación errada (previo al vencimiento del término de entrega) mediante un memorial dirigido al Director General de Ingresos y quedando a su potestad admitir la anulación o no del formulario, la cual en caso de ser admitida permitirá al contribuyente presentar un nuevo formulario antes del vencimiento del plazo. Con el detalle del análisis económico del contribuyente y las comparables elegidas, la DGI podrá tener un escenario bastante claro de aquellos contribuyentes que estén en incumplimiento del principio de plena competencia (Arm’s Length).

Es muy importante señalar que este nuevo formato del Formulario No. 930 V 2.0, es obligatorio para contribuyentes que cuenten con operaciones con partes relacionadas en el exterior y empieza a regir según la normativa para el ejercicio fiscal 2018, por lo que aquellas empresas cuyo cierre de período fiscal fue 2017 y que deben presentar el formulario por períodos anteriores, deberán continuar usando el formato anterior (Formulario 930 V1.0) como lo habían hecho los años anteriores.

4.  RECOMENDACIONES:

  • Debido a la complejidad del detalle de información que se debe incluir en el nuevo “Formulario N°930 Versión 2.0” se recomienda contar con el Estudio de Precios de Transferencia previo a la presentación del Formulario a junio del 2019 para los contribuyentes de Régimen General y a junio del 2020 para los contribuyentes poseedores de Licencia SEM, debido a que el Estudio es el sustento a la información que se presentará en este formulario.
  • Debido a que después de la presentación del informe 930 V 2.0, no se podrán presentar rectificativas, solo teniendo la posibilidad de solicitar la anulación de la presentación errada; Se recomienda realizar un trabajo proactivo con sus empresas vinculadas a fin de recopilar la información necesaria para la presentación del formulario y la elaboración del Estudio de Precios de Transferencia.

Alertas de precios de transferencia

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