On July 1, Resolution No. 201-4247 was published, amending Form 930 and adopting the newForm 930 Version 3, corresponding to the โ๐๐ป๐ณ๐ผ๐ฟ๐บ๐ฒ ๐ฑ๐ฒ ๐ฃ๐ฟ๐ฒ๐ฐ๐ถ๐ผ๐ ๐ฑ๐ฒ ๐ง๐ฟ๐ฎ๐ป๐๐ณ๐ฒ๐ฟ๐ฒ๐ป๐ฐ๐ถ๐ฎ.โ
This new version of Form 930, VersionNo. 3 applies to the 2026 tax year and beyond, and will allow for the submission of Transfer Pricing Reports in a more simplified and efficient manner, thereby facilitating the audit of transactions between taxpayers subject to this requirement and their related parties.
๐๐ฆ๐ฒ ๐ฎ๐ฑ๐ท๐๐ป๐๐ฎ ๐ฒ๐น ๐ฑ๐ผ๐ฐ๐๐บ๐ฒ๐ป๐๐ผ ๐ผ๐ณ๐ถ๐ฐ๐ถ๐ฎ๐น ๐ฝ๐๐ฏ๐น๐ถ๐ฐ๐ฎ๐ฑ๐ผ ๐ฒ๐ป ๐น๐ฎ ๐๐ฎ๐ฐ๐ฒ๐๐ฎ.๐
https://www.gacetaoficial.gob.pa/storage/gacetas/2026/07/30558_A/103739.pdf