The Salvadoran tax authority has reportedly issued an updated version of the form for the annual information return on related party transactions (Informe de Operaciones con Sujetos Relacionados - Form F982v4). The updated form includes additional information requirements, including:
Further to the additional information requirements, mandatory electronic filing of the form is also introduced.
Note, although El Salvador does not have a statutory deadline for the preparation of the transfer pricing analysis, it has generally been expected to be prepared by the deadline of Form F982, which is 3 months following the year-end (31 March). With the additional information requirements, it is now effectively required that the analysis is completed by this deadline.