This is to let you know that on 8 April 2021 the President signed a law to amend the Excise Tax Act and certain other acts (“Amending Law”), which changes the filing deadlines for:
- TPR transfer pricing report,
- local file representation,
- master file submission.
Under the Amending Law, the filing deadlines for form TPR and the local file representation will be moved for both corporation tax and personal income tax purposes as follows:
- to 30 September 2021 where the original deadline would otherwise fall between 1 February 2021 and 30 June 2021, or
- by 3 months where the original deadline would otherwise fall between 1 July 2021 and 31 December 2021.
Also, in the case of the longer deadline for the filing of the local file representation, the deadline to attach the master file to the local file is extended until the end of the third month after the day following the expiry of the original deadline for the filing of the representation.
The new law will enter into force when published and will have retroactive effect as of 1 February 2021.
See the link below for the full text of the Amending Law (in Polish):
http://orka.sejm.gov.pl/opinie9.nsf/dok?OpenAgent&860_u
If this issue pertains to your business and you are interested in our assistance, please contact our office or your WTS&SAJA consultant.
Doradztwo Podatkowe WTS&SAJA Sp. z o.o.
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