MF has published TPR information
The Ministry of Finance has made new electronic templates for transfer pricing information available on the pages of the Public Information Bulletin.
The documents made available concern the PIT – TPR-P and the CIT – TPR-C. Both forms are the fourth version.
The published templates apply to transfer pricing information filed for the tax year beginning after 31 December 2020.
The most significant changes include the limitation of the scope of the required data and information in the TPR information in the case of controlled transactions concluded by related parties being a micro or small entrepreneur within the meaning of the Entrepreneurs’ Law, transactions other than controlled transactions referred to in Article 11o of the CIT Act (Article 23za of the PIT Act) and transactions covered by the safe harbour mechanism – for these transactions, the TPR information does not indicate data on benchmarking or compliance analyses.
In addition, in these versions of the forms, it is possible to enter more characters in the Additional Information section through the possibility of adding more fields.