Next April 30th marks the deadline for submitting the Annual Transfer Pricing Informative Return, which, for the first time, must be filed through the new SIISAR platform (Integrated Information System of the Tax Administration Service), implemented in June 2024.
This change directly impacts the submission of the Annual Transfer Pricing Informative Return, as it not only requires filing through this new platform for the first time, but also introduces several modifications, mainly regarding:
- Comparability adjustments for transactions involving tangible goods. Taxpayers must specify the comparability adjustment applied and the range before applying such adjustments.
- Inclusion of Related Party Criterion No. 19, which considers entities as related parties if their counterpart benefits from a preferential tax regime.
- Requires specific information on the group’s Ultimate Parent Company for the submission of the Country-by-Country Report.
As Transfer Pricing specialists, we have the experience and knowledge to advise you on this matter and any related issues in Honduras and across the region.