This is to let you know of a private tax ruling issued by Director of National Revenue Information on 1 August 2025 (ref. 0111-KDIB1-3.4010.416.2025.1.ZK).
The ruling confirms that the exemption from transfer pricing documentation requirements that applies under Article 11n(1) of the CIT Act to domestic transactions is available to recipients of a relief decision under Article 17(1)(34a) of the CIT Act.
The recipient of a relief decision may rely on the exemption under Article 11n(1) of the CIT Act until the time it starts to use the tax relief with respect to income from the project for which the decision was issued.
The ruling authority held that the time the relief starts to be used with respect to income from the project for which the relief decision was issued means the month with the project completion date specified in the relief decision (in accordance with §(1) of the Council of Ministers regulation of 27 December 2022 on state aid supporting certain enterprises in their new projects (Journal of Laws of 2025, item 108, as amended)).
The ruling is relevant for taxpayers insofar as certain earlier rulings issued 2024 could be interpreted to mean that the very fact of being in receipt of a relief decision precludes use of the reporting requirements exemption under Article 11n(1) of the CIT Act, whether or not the taxpayer effectively enjoys the tax relief offered in the decision.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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