Audits in Venezuela top $40 million
October 01, 2009
The Venezuelan tax administration (SENIAT) is continuing a transfer pricing audit campaign for fiscal years 2005 to 2008
“Sometimes the audit is focused on the company’s transfer pricing study and certain additional information such as transfer pricing informative returns (PT-99 form), income tax returns, corporate organisational chart and audited financial statements,” said Luis Fernando Miranda of PricewaterhouseCoopers. “In other cases, the request is focused on the transfer pricing formal duties contained in article 169 of the Venezuelan Income Tax Law (VITL).”
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