On 26 June 2023, the Panamanian tax authority issued Resolution No. 201-5949, that announced an extension of the deadline for calendar year taxpayers to file transfer pricing return (Form 930) for fiscal year (FY) 2022. The original deadline of 30 June 2023 has been extended to 14 July 2023.
The taxpayers who follow a special fiscal period, such as September-August or April-March, are still required to submit their transfer pricing return no later than six months after the end of their fiscal period, i.e., no later than 30 June 2023.
