Deadline for APA implementation report extended
Taxpayers have more time to file their APA implementation report (Form APA-C). This is a result of the extension of the deadline for filing the return on the amount of income earned (loss incurred) in the tax year - CIT-8.
Taxpayers for whom a prior pricing agreement has been issued are required to submit to the Head of the National Tax Administration a report on the implementation of the prior pricing agreement for each tax year covered by the prior pricing agreement, by the deadline for filing the annual tax return.
The Minister of Finance by regulation of 17 March 2022. (Dz. U. of 2022, item 639), extended the deadline for filing CIT returns for 2021 to 30 June 2022. Accordingly, the deadline for filing the APA implementation report (Form APA-C) by law is also extended to 30 June 2022.