How are Transfer Pricing obligations filed virtually?

Through Res. 1210 of 2022, the procedure for submitting transfer pricing obligations through the entity's electronic services is established.

On August 5, 2022, the DIAN (Dirección de Impuestos y Aduanas Nacionales – National Tax and Customs Directorate (DIAN) issued Resolution No. 1210, which establishes the procedure for filing transfer pricing obligations through the entity’s computer and electronic services 

1. Resolution N° 1210 of 2022

This resolution establishes the procedure for the filing of the Information Transfer Pricing Statement-Form 120, the notification of the Country-by-Country Report, and the filing of the Local Report and the Master File of the Supporting Documentation.   

In this regard, the content and technical specifications of the information to be submitted through the computer and electronic services of the Special Administrative Unit of the DIAN for the taxable year 2021 and subsequent years are approved. 

2. Procedures for the filing of the Information Transfer Pricing Statement

  1. “To file the information contained in Sheet 2 of Form 120 virtually, after uploading it in Form 1125 Version 13, through the option ‘filing of information by submitting files’, through the Electronic Signature Instrument (IFE).   
  2. To file virtually the main sheet of the Information Transfer Pricing Statement through the option ‘Fill in and Submit’ using the IFE.    
  3. The taxpayer may declare, fill out and print the ‘Official Receipt of Payment of National Taxes-form 490’ to be able to pay the penalties if any”. 

3. Procedures for the filing of the Country-by-Country Report

  1. “Those companies obliged to file the Information Transfer Pricing Statement shall comply with the notification of the Country-by-Country Report to the DIAN, through boxes 37 to 44 of the Information Transfer Pricing Statement-F. 120. 
  2. Companies exempt from the obligation to file the Information Transfer Pricing Statement shall comply with the notification of the Country-by-Country Report to the DIAN through the established format and be submitted by e-mail to the following mailbox: [email protected]” 

4. Procedures for the filing of the Local Report and the Master File of the Supporting Documentation

  1. “The Local Report and/or Master File of the Supporting Documentation must be filed virtually, using the IFE, through the option ‘filing information by submitting files’, in PDF format.  
  2. Once submitted, the entity obliged may validate the result of this process.” 
Source: Instituto Nacional de Contadores Públicos 12/08/22

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