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Panama: New transfer pricing reporting Form 930 version 3

Form 930 version 3 became effective on July 1, 2026

july 16, 2026

The General Agency of Revenues (DGI) of the Ministry of Economy and Finance on June 16, 2026, issued Resolution No. 201-4247, which modifies the transfer pricing information report form (Form 930) and adopts the new Form 930 version 3.

Background

Form 930 is the official transfer pricing information report in Panama. Under previous rules, taxpayers reported transfer pricing information using Form 930 version 2.0, which was established by Resolution No. 201-3338 in June 2020. The updated version introduces more detailed reporting requirements and additional annexes to enhance tax transparency.

Summary

  • Form 930 version 3 became effective on July 1, 2026, when it was published in the Official Gazette, and is to be used to report transfer pricing information for the 2026 tax year and subsequent tax years
  • Taxpayers filing reports for tax years prior to 2026 must continue to use Form 930 version 2.0
  • Taxpayers and users of Form 930 must keep their single taxpayer registry (RUC) data updated to avoid penalties for noncompliance
  • The instructions for completing the new Form 930 version 3 have been published and are available on the DGI's online portal
  • The new instructions incorporate three new annexes:
    • Financial information annex: This must include the primary accounts used to calculate the financial indicators analyzed in a given transaction.
    • Fixed assets purchase/sale transactions annex: This requires details such as a description of the fixed asset, whether the asset is new or used, the depreciation method used, the useful life of the asset, its address or location, and the country where the asset is located.
    • Related parties annex: This requires information on the physical address, the name of the legal representative, and the type of relationship (direct or indirect), in addition to typical related-party information such as tax identification numbers and countries

Read a July 2026 report (Spanish) prepared by the KPMG member firm in Panama

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