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The Panamanian Tax Authority (DGI), through Resolution No. 30558-A dated July 1, 2026, introduced amendments to the Transfer Pricing Report (Form 930), applicable as of fiscal year 2026.
The update to Form 930 (Version 3.0) seeks to strengthen both international and domestic oversight of transactions between related parties and to obtain more detailed information for assessing compliance with the arm's length principle.
This update represents a significant change compared to Version 2.0, which primarily focused on the identification of related parties, the transactions carried out, and the transfer pricing methodology applied. The new version substantially expands the level of information required by incorporating three additional annexes: Taxpayer Financial Information, Related Party Information, and Fixed Assets.
Therefore, taxpayers must now report information that was not previously required under Form 930. This information must be submitted through the eTax 2.0 system.
The update to Form 930 (Version 3.0) seeks to strengthen both international and domestic oversight of transactions between related parties and to obtain more detailed information for assessing compliance with the arm's length principle.
This update represents a significant change compared to Version 2.0, which primarily focused on the identification of related parties, the transactions carried out, and the transfer pricing methodology applied. The new version substantially expands the level of information required by incorporating three additional annexes: Taxpayer Financial Information, Related Party Information, and Fixed Assets.
Therefore, taxpayers must now report information that was not previously required under Form 930. This information must be submitted through the eTax 2.0 system.