Transfer Prices

The Transfer Pricing Law aims to regulate commercial and financial operations that are carried out between related or related parties, valued according to the arm's length principle.

No. Description Date Category Archive
one Decree 232-2011: Transfer Pricing Regulation Law December 10, 2011 Fiscal Download Decree 232-2011
2 Agreement 027-2015: Regulation of the Transfer Pricing Regulation Law September 18, 2015 Fiscal Download Agreement 027-2015
3 DEI-SG-004-2016 Agreement: Obligation to Submit the Informative Declaration of Transfer Pricing April 27, 2016 Fiscal Download DEI-SG-004-2016 Agreement
4 SAR Agreement 411-2018: Procedure for Determining the Transfer Pricing Adjustment October 22, 2018 Fiscal
Download SAR Agreement 411-2018
5 Decree 62-2019: Interpretation of Article 10 of Decree 232-2011 October 19, 2019 Fiscal Download Decree 62-2019




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