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 parties abroad during said fiscal period.

The above, implies the presentation of the Transfer Pricing Study in a non-rewritable CD, accompanied by the Financial Statements of the taxpayer as well as the set of comparable companies used, charts and graphs included in the study, among other information corresponding to the fiscal period 2020, granting a maximum term of twenty (20) business days for the presentation of such information before SAT.

Transfer pricing alerts

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:...