CHILE
Calendar for the presentation of sworn returns for tax year 2020 (Resolution Ex. SII No. 111). July 1, 2020 is the deadline for the submission of the sworn statements on Transfer Pricing (F-1907) and Country by Country Report (F-1937).
COLOMBIA
Among the most relevant deadlines established, is the Income and Complementary Tax, whose first payment date is established between February 11 and 24, the second between April 14 and 27 and the third installment between April 9 and on June 24, 2020, all of the above for the last digit of the NIT.
The deadlines for declaring the transfer pricing documentation are the following (according to the last digit of the NIT):
GUATEMALA
Taxpayers who in their Annual Income Tax Return indicate that they have foreign related parties with whom they have carried out operations during the year, must complete the “Transfer Pricing Annex” from the Virtual Agency. The deadline for submission is until March 31.