OUR TAX BLOG
Form TRP 2022 filing guide
On 21 December 2023, the Finance Ministry published a FAQ guide on how to file transfer pricing reports on form TPR (Informator TRP, fourth edition, accessible via this link). The Ministry chose this edition of
Master files due to be ready by year end
Please note that the law requires taxpayers who are members of corporate groups and engage in transactions with related parties to make sure their local file (if required) is accompanied by what is called a
Reduced VAT rates to last longer
On 9 December 2023 the Journal of Laws published the Finance Minister regulation of 9 December 2023 on reduced rates of the goods and services tax ("Regulation"), which was issued pursuant to Article 146ej(1) of
Suspension of minimum tax to end soon
1 January 2024 will see the reinstatement of minimum tax regulations that were suspended until 31 Dec 2023. For now nothing suggests the suspension will be extended. What is more, the Finance Ministry has recently
Tax strategy reports for 2022 due to be published soon
This is to remind you of the approaching deadline for the publication of tax strategy reports. Tax strategy must be reported by: tax groups, other entities liable to corporate income tax whose revenue for the
TPR reporting deadline deferred
On Friday, the Finance Ministry announced on government website (see here) that legislation was signed with a view to deferring the due date for the filing of transfer pricing report TPR. The legislation was officially
