Companies, whose tax year ended between 1 October and 31 December 2019, are obliged to prepare tax documentation and submit relevant transfer pricing information to the tax office within a period of 3 months. This deadline was confirmed by the individual interpretation of the Director of National Revenue Administration Information Centre issued on 22 November 2019.
Under the CIT Act on transfer pricing obligations, which came into force as of 1 January 2017, the taxpayers who:
are obliged to:
In general, taxpayers had 3 months from the end of their tax year to fulfil the above-mentioned obligations. On 15 March 2018 a regulation, which extended by 6 months the deadlines for fulfilling certain obligations in the scope of tax documentation, came into force. On 1 January 2019 the aforementioned deadlines were again extended due to the introduction of new transfer pricing regulations.
The transfer pricing documentation should be prepared and submitted to the tax offices within:
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