Panama Updates Transfer Pricing Information Return Form

Panama's Directorate General of Revenue (DGI) has announced that a new version of the transfer pricing information return (Form 930 - Version 3) has been approved as per Resolution No. 201-4247 of 16 June 2026, which was published in the Official Gazette on 1 July 2026. The main changes include the addition of three new annexes to provide financial information, related party information, and information on fixed assets. The new version of the form must be used for filing the return in respe…