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Resolution NAC-DGERCGC15-00000455 issued by the Internal Revenue Service on May 29, 2015, in Art. 2.- Scope of application resolves that:

Taxpayers of Income Tax who, not being exempt from the application of the transfer pricing regime under the Internal Tax Regime Law, within a same fiscal period have entered into transactions with related parties in an accumulated amount of more than three Millions of United States dollars (USD 3 000 000.00) must present the Annex of Operations with Related Parties. If such amount exceeds fifteen million United States dollars (USD 15,000,000.00), such taxable persons must submit, in addition to the Schedule of Related Party Transactions, the Comprehensive Transfer Pricing Report.

The information must be delivered in magnetic media and according to the technical sheet established for the purpose, according to the following schedule:

 

 

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