Análisis

Decree 2442 published by Ministry of Finance & Public Credit: Transfer Pricing deadline

Transfer Pricing 

On December 27, 2018, the Ministry of Finance & Public Credit published the Decree 2442 that defines the terms to determine, declare and pay the tax obligations corresponding to the fiscal year 2018, which include the transfer pricing formal duties: Local File, Transfer Pricing Informative Return, Master File and Country by Country Report. 

The following tables indicate the deadlines for the submission of the transfer pricing formal duties to the Tax Authorities:  

Decree 2442

Transfer Pricing Informative Return, Notification of the Country by Country Report, Local File and Master File

Last digit of the Entity’s Tax Id: Due Date:
0 July 9, 2019
9 July 10, 2019
8 July 11, 2019
7 July 12, 2019
6 July 15, 2019
5 July 16, 2019
4 July 17, 2019
3 July 18, 2019
2 July 19, 2019
1 July 22, 2019

Country by Country Report

Last digit of the Entity’s Tax Id: Due Date:
0 December 10, 2019
9 December 11, 2019
8 December 12, 2019
7 December 13, 2019
6 December 16, 2019
5 December 17, 2019
4 December 18, 2019
3 December 19, 2019
2 December 20, 2019
1 December 23, 2019

 

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