Panama's DGI rolls out Form 930 V:3 for the 2026 tax year, adding financial, related-party, and fixed-asset annexes that ask for far more granular transaction data than the old form did.
Panama’s tax authority (DGI) has announced the approval of a new version of the transfer pricing information return (Form 930 – Version 3) under Resolution No. 201-4247 of 16 June 2026, published in the Official Gazette on 1 July 2026.
The resolution replaces Form 930 version 2.0 with version 3 and must be used for filing the report for the 2026 tax year and subsequent years, in accordance with Resolution No. 201-4247.
Taxpayers who report transactions with related parties and are required to file the Transfer Pricing Report are also reminded to keep their information updated in the Single Taxpayer Registry (RUC) to avoid penalties and non-compliance, as established in the Tax Procedure Code.
The form has been restructured, but the real update is in three new annexes bolted onto it: a financial information annex (1128V0), a related-party information annex (1129V0), and a fixed assets annex (1130V0). Together, these push taxpayers to disclose more granular detail on intercompany transactions, counterparty identification, and asset-level data than the old form asked for. Filing stays on the DGI’s E-Tax 2.0 online platform, so nothing changes on the submission channel, only on what has to go into it.
Panama’s transfer pricing rules apply not only to regular taxpayers but also to entities operating in special economic zones and preferential tax regimes. Businesses engaging in related-party transactions are subject to transfer pricing reporting requirements, regardless of tax exemptions or the related party’s location.
Failure to file the return may result in a penalty of 1% of the gross value of related-party transactions, capped at PAB 1 million.
Resolution No. 201-4247 became effective from its publication date.
