If your company has operations in multiple countries and conducts transactions with related parties, it is essential that you are aware of the mandatory deadlines for filing the Local Report, Master Report, and Country-by-Country Report. Each jurisdiction in Latin America has specific requirements and different deadlines that cannot be overlooked.
In Siglo BPO, We support economic groups and multinationals in complying with their transfer pricing obligations in a timely and efficient manner, offering specialized advice and the preparation of the documentation required in each country.
📊 Below, we share a summary of the most relevant dates of 2025
| Country | Local Report or Forms | Master report | Country by country | others |
| Peru | between June 16 and 24 | October 16 and 24 | October 16 and 24 | / |
| Mexico | May 15 | December 31st | December 31st | May 15, 2024 – Multiple Information Statement Annex 9 (in addition to having the transfer pricing report). March 31, 2024 – Transfer Pricing Annexes ISSIF May 15, 2024 – Transfer Pricing Attachments Tax Opinion. |
| Chile | Form 1951 – the last business day of June each year, for operations conducted during the immediately preceding fiscal year, with a deadline extendable once for up to three months. | Form 1950 – last business day of June each year, with respect to operations carried out during the immediately preceding fiscal year, deadline extendable once, for up to three months | Form 1937 – last business day of June each year, regarding operations carried out during the immediately preceding fiscal year, deadline extendable once, for up to three months. | Annual Transfer Pricing Sworn Statement (Form 1907) will expire on the last business day of June each year, with respect to operations carried out during the immediately preceding fiscal year, a deadline extendable once for up to three months |
| Costa Rica | 10 business days once required | December 31 of the year following the close of the fiscal period | Information statement: submission suspended | |
| Ecuador | / | / | / | The Annex of Related Party Operations, like the Comprehensive Report, must be submitted within a period not exceeding two (2) months after the submission of the Annual Income Tax Return (DJ Anual de Renta), according to the last digit of the RUC. |
| Colombia | Local Report: September 9 to 22 | Master report: September 9-22 | Report by country: December 15th | Information statement: September 9-22 |
| Panama | UNTIL JUNE 30, FORM 930 | 45 days, starting from the notification of the request | the twelve (12) months following the fiscal year-end date | Transfer pricing study: 45 days, starting from the notification of the request Transfer Pricing Report (Form 930): filed within six (6) months following the closing date of the fiscal year. Transfer pricing report: within six (6) months following the fiscal period end date. |
| United States | before the 15th day of the fourth month after the end of your fiscal year (Attached to your income tax return) | • U.S. Corporation Income Tax Return 1120: Generally, a corporation must file its income tax return by the 15th day of the fourth month after the close of its tax year. Likewise, you must attach to the income tax filing: • Persons With Respect to Certain Foreign Corporations 5471 • Information Return for a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Form 5472): • Return of U.S. Persons With Respect to Certain Foreign Partnerships 8865 Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) 8858 • Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts 3520: In general, a U.S. person's Form 3520 is due on the 15th day of the fourth month following the close of such person's tax year. Transfer Pricing Documentation: 30 days after requested by the administration | ||
| Argentina | Transfer pricing study (F2668, F4501, and F2672) within the sixth month after the end of the fiscal year. | 12th month after year-end | 12th month after year-end | Notifications from the ultimate controlling entity: F8096 (notification date) – By the last business day of the third month immediately following the reporting fiscal year-end of the controlling entity // F8096 (notification date) – By the business day of the 2nd month immediately following the UPE's CbCr filing. Transfer pricing study (F2668, F4501, and F2672) within the sixth month after the end of the fiscal year. |
| Guatemala | ANNEX Transfer Pricing Study / due March 31st of the year following the fiscal period to be submitted. | No | No | Transfer Pricing Study, ISR Declaration and Annex Transfer Pricing Study / due by March 31 of the year following the fiscal period to be filed. |
| Dominican Republic | It must be submitted to the Tax Administration through the Virtual Office no later than 180 days after filing the DIOR. | It must be submitted to the Tax Administration through the Virtual Office no later than 180 days after filing the DIOR. | twelve months following the end of the fiscal year. | The DIOR must be submitted annually, within one hundred and eighty (180) days after the fiscal year-end date. Starting from fiscal year 2022, the DIOR must be filed within one hundred twenty (120) days after the closing date, on the same date as the File the annual Corporate Income Tax Return. This filing is done through the Virtual Office, in the «Tax Returns» menu, selecting the «DIOR» option. |
| Spain | Master Report and Local Report: July 1st to July 25th. Information Statement: 232 by November of each year. | As of December 31 of each year | ||
| Uruguay | Technical study of transfer pricing and Form 3001: Until September of each year | As of December 31 of each year | As of December 31 of each year | Supporting documentation: a period of no less than 8 (eight) months, counted from the closing date of the analyzed fiscal year. |
| Paraguay | Supporting documentation: up to the seventh month counted from the fiscal year-end | No | No | |
| Bolivia | Electronic Form 601 Informative Affidavit of Operations, is filed on the due date of the annual income tax return | No | No | |
Attention businesses in Bolivia:
The expiration of Form 601 and transfer pricing documentation varies depending on the type of activity and the corresponding tax management. Here are the official details:
| Activity Type | Tax management | Transfer and/or Form 601 (by the end of the day) |
|---|---|---|
| Industrial and oil companies. | March 31st | July 29 |
| Gomera, chestnut, agricultural, livestock, and agro-industrial companies | June 30 | October 28 |
| Mining companies | September 30 | January 28 |
| Banking, insurance, commercial, service companies, and others not covered by the previous dates, as well as entities not required to keep accounting records and individuals engaged in liberal professions and independent trades. | December 31st | April 30 |
Do you need support with any of these reports?
In Siglo BPO We are ready to help you.
Contact us and receive personalized advice to ensure compliance in all jurisdictions where you operate.
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