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Transfer Pricing Alert in Guatemala N° 002-2023-GT

precios de transferencia Guatemala

The Superintendency of Tax Administration – SAT – Continues with the request for information requirements on Transfer Pricing for the 2022 fiscal period

Ciudad de Guatemala, November 16, 2023

Based on the content of articles 19, 98, 100 numerals 1 and 2, 112, 112 “A” of Decree number 6-91, Tax Code, articles 65, 66 and 67 of Decree number 10-2012 Tax Update Law , both decrees of the Congress of the Republic of Guatemala and their current reforms; article 65 of Government Agreement number 213-2013, Regulation of Book I of the Tax Update Law and the powers conferred on the Superintendency of Tax Administration, literal a) of article 3 of Decree number 1-98, Organic Law of the Superintendency of Tax Administration, of the Congress of the Republic of Guatemala and its current reforms.

The Superintendence of Tax Administration – SAT – has continued with the inspection process regarding Transfer Pricing corresponding to the 2022 fiscal period, the aforementioned process begins with the sending of the first information request to taxpayers who have carried out operations with related parties abroad during said tax period.

The above implies sending the Transfer Pricing Study 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, through a non-rewritable CD. 2022, granting a maximum period of twenty (20) business days for the presentation of said information to SAT.

For more information, please contact us.


TP Consulting Guatemala

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