The “Assets and Liabilities Appendix of Companies and Permanent Establishments” must be presented in September by companies and permanent establishments of foreign companies.
This report must be submitted by companies and permanent establishments of foreign companies, which on January 1, 2017 registered an amount of total of assets or liabilities abroad greater than 500,000$. If they don´t have assets or liabilities abroad, they are not obliged to present this Annex.
SRI Resolution No. NAC-DGERCGC17-0000033 details the information to be reported.
For fiscal year 2017 this Annex must be presented in September and from fiscal year 2018 it will be presented every May.