On 4 April 2022, the Government Legislation Centre published a bill of amendments intended to increase automation in dealings with the National Revenue Administration (“Bill”).
The Bill seeks to amend various pieces of legislation, including Article 31z of the Act of 2 March 2020 on Special Measures to Prevent, Counter and Combat COVID-19, Other Infectious Diseases and the Related Crisis Emergencies (“COVID Act”).
The proposed changes are:
- With respect to transfer pricing reports TPR, extend the filing deadline to 30 September 2022 for TPR normally due between 1 January 2022 and 30 June 2022 or by three months for TPR normally due between 1 July 2022 and 31 December 2022.
- With respect to transfer pricing representations, extend the filing deadline to 30 September 2022 for those normally due between 1 January 2022 and 30 June 2022 or by three months for those normally due between 1 July 2022 and 31 December 2022.
Similar solutions for the duration of the COVID-related state of epidemic emergency or of epidemic were enacted in the COVID Act also in previous years.
In its final provisions section the Bill proposes that the changes would enter into force on promulgation of the act but would operate retroactively as of 31 December 2021.
This retroactive effect will make it possible to extend the filing deadlines for TPRs and transfer pricing representations whose due dates would otherwise fall between 1 January 2022 and the effective date of the act.
Currently the Bill has been transmitted to the Sejm to have its first reading. We will keep you updated on the progress of this legislation.
If thiss issue pertains to your business and you are interested in our assistance, please contact us.
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