Panama: Transfer pricing report deadline | KPMG | BE

Panama: Transfer pricing report deadline

Panama: Transfer pricing report deadline

Taxpayers that engage in transactions with non-resident related parties must file an annual report—Form 930—if these transactions have an effect on revenue or on expenses or deductions that affect the determination of the income tax base.


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The due date for filing Form 930 is set at six months after the end of the corresponding year—30 June for calendar year taxpayers.

Accordingly, for those taxpayers whose tax year ended 31 December 2014, Form 930 must be filed by 30 June 2015.

Taxpayers must also have completed a transfer pricing study or report by the time they file Form 930. The transfer pricing study must include information and analysis of transactions with related parties, pursuant to the arm’s length principle. If requested by the tax authorities, taxpayers have 45 days in which to comply and deliver the transfer pricing study to the authorities.

Read a June 2015 report [PDF 187 KB] prepared by the KPMG member firm in Panama: Deadline for the filing of the transfer pricing report Form 930

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