Alert No. 001-2020-GT | SAT announces that it will begin with the inspection process regarding Transfer Pricing

According to a statement release from the Superintendence of Tax Administration -SAT-, as of September 2020, it will be initiating the audit process regarding Transfer Pricing for the fiscal period 2019. The mentioned process will begin with the first request for information, which will be sent to taxpayers that have carried out transactions with related parties abroad during that period. The above implies the presentation of the Transfer Pricing Study for the 2019 tax period.

In previous years, SAT has requested in the first requirement, a CD that must contain the Study in mention, financial statements of the taxpayer and the comparables, among other information, granting a term of twenty (20) business days for the compliance of what is indicated in such requirement.

Transfer pricing alerts

Alert No. 001-2021-GT | 2021 Inspection process begins

Alert No. 001-2021-GT | 2021 Inspection process begins

The Superintendence of Tax Administration -SAT- started the transfer pricing audit process for the 2020 tax period. The aforementioned process begins with the sending of the first request for information to taxpayers that have carried out operations with related...

Work Statement on the COVID-19 Pandemic in Guatemala

Work Statement on the COVID-19 Pandemic in Guatemala

Given the health emergency that is going through the world and the country, in TP Consulting Guatemala we are willing to contribute to make this imminent threat disappear. We have opted for the tele-working modality and we inform our clients and suppliers the...

Events

Practical application of the PCNC Method in intragroup loans

Practical application of the PCNC Method in intragroup loans

TP Consulting Guatemala and TP Consulting Perú invite you to this interesting online training. In which we will have the special participation of Mónica Lovera from TP Consulting Perú who together with Luisa Loarca from TP Consulting Guatemala will teach the topic:...