Poland: The CIT-8 return involving new transfer pricing obligations

Abstract

Additionally, the new rules introduced a CIT-TP (corporate income tax – transfer pricing) form which must be attached to the annual tax return and which includes information concerning the taxpayer.The new regulations determine a statutory deadline for transfer pricing documentation preparation which coincides with the date of filing a tax return (CIT-8 return).[...]in addition to their obligation to file a tax return, taxpayers should also be ready with the transfer pricing documentation by the same date.The Ministry of Finance is working on the regulation on the extension of the deadline for preparing the transfer pricing documentation, submitting the declaration as well as the CIT-TP form.