On the 25th of February, the Sejm adopted an amendment according to which the deadlines for submitting information on TPR transfer pricing and a declaration on the preparation of local transfer pricing documentation were extended:
- until September 30, 2021 for entities whose reporting and documentation obligations expire in the period from February 1, 2021 to June 30, 2021;
- by 3 months for entities whose reporting and documentation obligations expire in the period from July 1, 2021 to December 31, 2021.
This amendment is included in the same draft that extends the deadline for filing a CIT and payment of tax until June 30, 2021.
The draft is currently before the third reading in the Sejm. The next step is to process changes in the Senate.