23 June 2022
The Polish tax authority recently announced an extension of the transfer pricing documentation deadlines that was included as part of the Act of 8 June 2022 on the amendment of certain acts in order to automate the handling of certain matters by the National Revenue Administration. This includes that the deadlines for the submission of the transfer pricing information return (TPR) and the declaration that local transfer pricing documentation is prepared are extended:
The deadline for the preparation of group transfer pricing documentation (Master file) is also extended to 3 months after the extended deadline for the TPR and the declaration on the preparation of the local transfer pricing documentation as above.
Similar extensions were provided in 2020 and 2021.
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