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The deadline for submitting transfer pricing information (Forms TPR-C and TPR-P) and preparing local transfer pricing documentation statements has been extended: until September 30, 2021 - if the deadline is between February 1, 2021 and June 2021 Expires between July 30, 2021, 3 months - if this deadline expires between July 1, 2021, and December 31, 2021. This means that entities whose financial year begins on January 1, 2020 and coincides.
With the calendar year will be obliged to submit a TP-R statement (together with a statement on the preparation of transfer pricing documentation) by the end of December 2021. Revision of Form TP-R – Transaction Subject In the revised form, when reporting Country Email List a controlled transaction, in addition to indicating the category (by selecting one from the controlled transaction codes present in the form), it is also required to specify the "Target" field. For example, the Ministry.
Finance stated in the "Instructions on the Method for Preparing Transfer Pricing Information" that if transportation services are provided, "transportation" can be filled in the above field. New category of controlled transactions - Transactions relating to unincorporated corporate agreements, joint venture agreements or agreements of a similar nature The amendments to the Transfer Pricing Information Regulations impose additional reporting.
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發表於 11:59:39