Shorter deadlines for fulfilling documentation and reporting obligations in the area of transfer pricing for some taxpayers whose fiscal year does not coincide with the calendar year (2021/2022)

plde

In accordance with the applicable regulations, taxpayers whose tax year ended after March 31, 2022 will not benefit from change of the deadlines for fulfilling documentation and reporting obligations, which in practice means that the deadline for their fulfillment is 9 months after the end of the tax year (for preparation of local transfer pricing documentation, TPR and TP statement) and 12 months after the end of the year (for attaching group transfer pricing documentation).