MINISTER ABOUT TO SIGN REGULATION WHICH EXTENDS TRANSFER PRICING DOCUMENTATION DEADLINES

This is to let you know that, as reported by the Government Legislation Centre website (information released on Monday, 12 March 2018), the Finance Minister regulation on the extension of deadlines to comply with certain transfer pricing documentation duties ("Regulation") has been submitted to the Minister for signature.

The following deadlines:

  • to prepare master files and local files,
  • to submit a transfer pricing documentation representation,
  • to submit CIT-TP/PIT-TP report

are extended by the Regulation until the end of the ninth month following the taxpayer's tax year. In practice, for taxpayers whose tax year coincides with the calendar year, the reporting deadlines will be extended from 31 March to 30 September.

The Regulation applies to deadlines expiring in 2018 (for transactions made in 2017) or in 2019 (for transactions made in 2018).

The Regulation is scheduled to become effective when published.

If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant or our office.

 

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