Regional newsletter on the perspectives of Transfer Pricing at the Latin American level November 2023 that has been prepared by the Andersen Transfer Pricing Services team in LATAM
In the publication you will find relevant topics regarding Transfer pricing in some Latin American countries such as: Argentina, Colombia, Mexico, Paraguay, Peru.
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On October 13, 2023, the Superintendency Resolution No. SAT-DSI-1688-2023 was published in the Official Gazette by which it declares non-working days for the purposes of not being taken into account for the calculation of the administrative deadlines established in the tax, customs or administrative legislation on October 9, 10, 11, 12 and 13, 2023.
October 12 and 13, 2023 are declared non-business days for calculating the deadlines for submitting tax returns and paying the corresponding taxes.
The disqualification of days may be extended if the exceptional circumstances that gave rise to it continue.
The resolution comes into effect on October 13, 2023.
On October 10, 2023, Superintendency Resolution No. SAT-DSI-1665-2023 was published in the Official Gazette, declaring October 9 and 10, 2023 as non-working days for the purpose of not being taken into account for the filing of the resources established in the tax and customs legislation. The disqualification of days may be extended if the exceptional circumstances that gave rise to it continue.
The resolution comes into effect on October 10, 2023.
Fiscal Bulletin August 2023, No. 9-2023 On August 16, 2023, Governmental Agreement No. 188-2023 of the Ministry of Labor and Social Welfare was published in the Official Gazette, whereby it was agreed to grant work permission with salary on Monday, August 21, 2023, to public servants who provide their services in the centralized and decentralized entities of the public administration.
As a consequence, it will be considered a non-business day for the purposes of calculating the terms that must be observed within the public administration.
The Agreement enters into force on August 17, 2023.
On August 9, 2023, Government Agreement No. 184-2023 of the Ministry of Environment and Natural Resources was published in the Official Gazette, through which it agrees to amend Government Agreement No. 164-2021 dated August 9, 2021 Regulation for
On July 25, the Superintendence of Tax Administration resolved through Customs Administration Resolution No. SAT-IAD-012-2023 to establish the administrative term of one year for advance resolutions issued by the On-site Tariff Classification and
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