Deadlines for fulfilling TP obligations extended

26 February 2021

The Public Finance Committee passed a parliamentary amendment to the draft act amending the Excise Duty Act and some other acts at its yesterday’s session.

The amendment extends the deadlines for filing transfer pricing information returns (TPR forms) and a statement on preparation of TP documentation as follows:

• until 30 September 2021 for entities for whom the deadline for meeting the reporting and documentation obligations expires between 1 February 2021 and 30 June 2021;
• by 3 months for entities for whom the deadline for meeting the reporting and documentation obligations expires between 1 July 2021 and 31 December 2021.