DIAN invites compliance with the obligations of the transfer pricing regime in Colombia and the detailed report of the adjustments as a result of the transfer pricing analysis.
The DIAN as a provider of the essential public service called Fiscal Service, whose objective is to help guarantee the fiscal security of the Colombian State and the protection of the national economic public order, in order to ensure adequate voluntary compliance with the obligations in the Price regime of Transfer, emphasizes the following points:
- Take into account the dates for the presentation and the requirements established in articles 260-5 and 260-9 of the Tax Statute and Decree 2120 of December 15, 2017, incorporated in Decree 1625 of 2016, Sole Regulatory Tax Matter, to the presentation in due form of the Transfer Pricing Informative Declaration and Supporting Documentation (Local Report, Master Report and Country by Country Report, as appropriate). In the same way, in case of incurring in the aforementioned sanctionable acts, verify the correct determination and payment of the sanctions established in the Tax Statute.
- The adjustments for the effect of the Transfer Pricing Regime in application of article 260-3 of the Tax Code, must be reflected in the Income Statement of the corresponding taxable year.
Under this premise, if you declare an adjustment in the income statement for the taxable year 2019, an email must be issued to the following address: preciostransferencia@dian.gov.co, with the following information:
- Ledger account
- Description
- countable balance
- setting value
- tax value
- Line(s) of the Income Statement where the adjustment is included.
For more information, visit the official DIAN website at the following link www.dian.gov.co or contact us at kbecerra@tpconsulting-group.com.
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