Transfer Pricing – Minister of Finance has signed regulation on extension of the deadlines for transfer pricing documentation
Tax alert 3/2018 | 15 March 2018
Polish Ministry of Finance – Mrs. Teresa Czerwińska – has signed Regulation of March 14th regarding extension of the deadlines for the performance of certain tax documentation obligations.
The Regulation extends the deadlines until the end of the ninth month after the end of the tax year with respect to:
- preparation of transfer pricing documentation,
- submitting a statement on preparing tax documentation to the tax office,
- attaching a simplified CIT-TP / PIT-TP form to annual tax return.
The Regulation was announced on March 15, 2018 and enters into force on that day.
The Regulation (in Polish) is available here.