{"id":7937,"date":"2018-07-04T21:39:33","date_gmt":"2018-07-05T02:39:33","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/"},"modified":"2020-10-23T16:07:20","modified_gmt":"2020-10-23T21:07:20","slug":"transfer-pricing-informative-return-form-to-be-filed-in-september-2018","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/","title":{"rendered":"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018"},"content":{"rendered":"

TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018<\/strong><\/p>\n

Corporate Income Tax<\/strong><\/p>\n

Through Resolution No.000002 of 2018, the Colombian Tax Administration issued the Transfer-Pricing Return for 2018<\/strong><\/p>\n

<\/strong> <\/strong><\/p>\n

Section 260-9 of the Colombian Tax Code establishes that taxpayers with operations with related party abroad or located in free trade zones have to agree the terms at fair market value and according to the transfer pricing regime.<\/p>\n

Transfer Pricing Regime establishes that taxpayers with a wealth higher than COP 3.185.900.000 or income higher than COP 1.943.399.000 must comply with the Transfer-Pricing Return for Informative Purposes.<\/p>\n

For this end, by means of its Resolution No.000002 of 2018, the Colombian Tax Authority enabled Form No. 120 to comply with this formal tax liability. The due date to file this return is between September 11th<\/sup> and 24th<\/sup> depending on the last number of the Tax Identification Number.<\/p>\n","protected":false},"excerpt":{"rendered":"

Corporate Income Tax<\/p>\n

Through Resolution No.000002 of 2018, the Colombian Tax Administration issued the Transfer-Pricing Return for 2018<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"\nTRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018 - PHR Legal | Posse Herrera Ruiz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018 - PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"og:description\" content=\"Corporate Income Tax Through Resolution No.000002 of 2018, the Colombian Tax Administration issued the Transfer-Pricing Return for 2018\" \/>\n<meta property=\"og:url\" content=\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/\" \/>\n<meta property=\"og:site_name\" content=\"PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"article:published_time\" content=\"2018-07-05T02:39:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-23T21:07:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"690\" \/>\n\t<meta property=\"og:image:height\" content=\"440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor Pixelpro\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/\"},\"author\":{\"name\":\"Editor Pixelpro\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\"},\"headline\":\"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018\",\"datePublished\":\"2018-07-05T02:39:33+00:00\",\"dateModified\":\"2020-10-23T21:07:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/\"},\"wordCount\":147,\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"articleSection\":[\"Noticias\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/\",\"url\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/\",\"name\":\"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018 - PHR Legal | Posse Herrera Ruiz\",\"isPartOf\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"datePublished\":\"2018-07-05T02:39:33+00:00\",\"dateModified\":\"2020-10-23T21:07:20+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#primaryimage\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg\",\"width\":690,\"height\":440},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/phrlegal.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/phrlegal.com\/en\/#website\",\"url\":\"https:\/\/phrlegal.com\/en\/\",\"name\":\"PHR Legal | Posse Herrera Ruiz\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/phrlegal.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/phrlegal.com\/en\/#organization\",\"name\":\"POSSE HERRERA RUIZ\",\"url\":\"https:\/\/phrlegal.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg\",\"width\":1,\"height\":1,\"caption\":\"POSSE HERRERA RUIZ\"},\"image\":{\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c\",\"name\":\"Editor Pixelpro\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/phrlegal.com\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510\",\"contentUrl\":\"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510\",\"caption\":\"Editor Pixelpro\"},\"sameAs\":[\"https:\/\/pixelpro.com.co\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018 - PHR Legal | Posse Herrera Ruiz","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/","og_locale":"en_US","og_type":"article","og_title":"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018 - PHR Legal | Posse Herrera Ruiz","og_description":"Corporate Income Tax Through Resolution No.000002 of 2018, the Colombian Tax Administration issued the Transfer-Pricing Return for 2018","og_url":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/","og_site_name":"PHR Legal | Posse Herrera Ruiz","article_published_time":"2018-07-05T02:39:33+00:00","article_modified_time":"2020-10-23T21:07:20+00:00","og_image":[{"width":690,"height":440,"url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","type":"image\/jpeg"}],"author":"Editor Pixelpro","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#article","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/"},"author":{"name":"Editor Pixelpro","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c"},"headline":"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018","datePublished":"2018-07-05T02:39:33+00:00","dateModified":"2020-10-23T21:07:20+00:00","mainEntityOfPage":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/"},"wordCount":147,"publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","articleSection":["Noticias"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/","url":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/","name":"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018 - PHR Legal | Posse Herrera Ruiz","isPartOf":{"@id":"https:\/\/phrlegal.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#primaryimage"},"image":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#primaryimage"},"thumbnailUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","datePublished":"2018-07-05T02:39:33+00:00","dateModified":"2020-10-23T21:07:20+00:00","breadcrumb":{"@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#primaryimage","url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","contentUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/10\/TAX-Destacada.jpg","width":690,"height":440},{"@type":"BreadcrumbList","@id":"https:\/\/phrlegal.com\/en\/novelties-en\/transfer-pricing-informative-return-form-to-be-filed-in-september-2018\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/phrlegal.com\/en\/"},{"@type":"ListItem","position":2,"name":"TRANSFER PRICING INFORMATIVE RETURN FORM TO BE FILED IN SEPTEMBER 2018"}]},{"@type":"WebSite","@id":"https:\/\/phrlegal.com\/en\/#website","url":"https:\/\/phrlegal.com\/en\/","name":"PHR Legal | Posse Herrera Ruiz","description":"","publisher":{"@id":"https:\/\/phrlegal.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/phrlegal.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/phrlegal.com\/en\/#organization","name":"POSSE HERRERA RUIZ","url":"https:\/\/phrlegal.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg","contentUrl":"https:\/\/phrlegal.com\/wp-content\/uploads\/2020\/07\/logo.svg","width":1,"height":1,"caption":"POSSE HERRERA RUIZ"},"image":{"@id":"https:\/\/phrlegal.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/c1aec2a5e55d060bf5a5362878b7133c","name":"Editor Pixelpro","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/phrlegal.com\/en\/#\/schema\/person\/image\/","url":"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510","contentUrl":"https:\/\/phrlegal.com\/wp-content\/litespeed\/avatar\/d2ace311142d851b7d46b774f2e23d25.jpg?ver=1774974510","caption":"Editor Pixelpro"},"sameAs":["https:\/\/pixelpro.com.co\/"]}]}},"_links":{"self":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/comments?post=7937"}],"version-history":[{"count":0,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/posts\/7937\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/media\/7273"}],"wp:attachment":[{"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/media?parent=7937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/categories?post=7937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phrlegal.com\/en\/wp-json\/wp\/v2\/tags?post=7937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}