Resolution MH-DGT-RES-0026-2025: Annual Transfer Pricing Informative Return.
Applies to:
- Large taxpayers,
- Companies under the Free Trade Zone regime, or
- Taxpayers with related-party transactions exceeding 1,000 base salaries.
Deadline for the 2024 fiscal period: until November 30, 2025, via the TRIBU-CR platform. Late or incomplete submissions may result in administrative penalties.
