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

According to a statement from the Superintendency of Tax Administration -SAT-, as of September 2020, the inspection process regarding Transfer Prices corresponding to the fiscal period 2019 will begin. The aforementioned process will begin with the first request for information, which will be sent to taxpayers who have carried out operations with related parties abroad during that period. The foregoing implies the presentation of the Transfer Pricing Study for the fiscal period 2019.

In previous years, SAT has requested in the first requirement, a CD that must contain the aforementioned Study, financial statements of the taxpayer and comparable information, among other information, granting a period of twenty (20) business days for compliance with the indicated in said requirement.

Guatemala, 27 August 2020

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...

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:...