The Ministry of Finance on 15 March 2018 released a decree that extends the deadline for taxpayers to comply with certain transfer pricing documentation requirements. The new deadline for compliance is extended to the end of the ninth month after the end of the tax year. The extension applies to deadlines in 2018 and 2019.
The decree extends the deadlines for taxpayer compliance with respect to:
The extended deadlines for preparation of tax documentation relates to all parts of the taxpayer’s transfer pricing documentation, including Master file and Local file documentation, and the benchmarking analyses. Despite the extended deadline, taxpayers are still required to file their income tax return by the applicable deadline.
Read a March 2018 report [PDF 378 KB] prepared by the KPMG member firm in Poland
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