Poland: Transfer pricing return filing, extended due date (COVID-19)

Poland: Transfer pricing return filing

Tax legislation has been enacted in Poland that provides tax relief in response to the coronavirus (COVID-19) pandemic. Among the tax relief measures is an extended due date for filing a transfer pricing return (on form TP-R).

1000

Related content

The transfer pricing return for tax years beginning after 31 December 2018 and ending before 31 December 2019 is now due by 30 September 2020.

In addition, the legislation provides that applications for binding rulings submitted and pending before the effective date of the legislation and applications for binding rulings submitted as of the legislation’s effective date until the date of when the state of epidemic threat or the state of epidemic is withdrawn, are extended by three months (that is, the three-month deadline for issuing a binding ruling is extended by another three months).


Read an April 2020 report [PDF 247 KB] prepared by the KPMG member firm in Poland

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal