The Superintendency of Tax Administration -SAT- began with the inspection process regarding Transfer Prices corresponding to the fiscal period 2020. The aforementioned process begins with the sending of the first information request to taxpayers who have carried out operations, during said fiscal period, with related parties abroad. The foregoing implies the presentation of the Transfer Pricing Study on a non-rewritable CD, accompanied by the Financial Statements of the taxpayer as well as the set of comparable companies used, tables and graphs included in the study, among other information corresponding to the fiscal period 2020, granting a maximum period of twenty (20) business days for the presentation of said information before SAT.
Alert No. 001-2021-GT | 2021 Audit process begins
Transfer pricing alerts