Dear Clients and Friends,

The Superintendence of Tax Administration (SAT) has issued an Annex to be included in the Annual Statement of Income Tax by taxpayers on March 31st, 2016.  The annex refers to the operations and transactions engaged by taxpayers with their related parties abroad during the fiscal period 2015.

The annex should be completed in accordance with the information contained in the Transfer Pricing Study previously prepared by the taxpayer, based on the provisions of Articles 65, 66 and 67 of Decree 10-2012 and Articles 64 and 65 of Government Agreement 213-2013.