Post by account_disabled on Mar 15, 2024 22:08:41 GMT -5
Of corporate income tax of the year of 2020, Article 1 of the Legal Journal of the year 2017, Article 1 of the above-mentioned provisions, the declaration will contain many detailed information about the taxpayer and the transactions with related entities. The basic obligation is to indicate the purpose of submitting the information, state whether the information is submitted for the first time or whether it is corrected, and indicate the year in question.Identity data of the submitting entity and the entity for which the transfer pricing information is submitted are also required. In both cases general information should be provided, i.e. the full name of the entity.
A number or in the absence of an other identification number the main activity code according to the Polish Activity Classification ( ). If it is a filing entity, remember to indicate the country or region of registered office AWB Directory or management board. If it is a filing entity, it should be disclosed whether the associated entity is obliged to prepare local transfer pricing documentation or whether it is exempted from the documentation obligation in accordance with Article 1. trade. Article 1 of the Corporate Income Tax Law. It is also required to provide general financial information about the entity that will be submitted, including the values of financial indicators.
That measure the entity's condition. In the accompanying notes to the above regulations, the Ministry of Finance specified what indicators should be provided - for entities other than banks, insurance and reinsurance companies this would be operating profit margin, gross profit margin, return on assets and return on equity. Through declarations the tax authorities will have access to rich statistical information about entities operating in a specific industry. Filings will also provide the tax authorities with information about related entities and controlled transactions entered into by the entity submitting the transfer pricing information with those entities.
A number or in the absence of an other identification number the main activity code according to the Polish Activity Classification ( ). If it is a filing entity, remember to indicate the country or region of registered office AWB Directory or management board. If it is a filing entity, it should be disclosed whether the associated entity is obliged to prepare local transfer pricing documentation or whether it is exempted from the documentation obligation in accordance with Article 1. trade. Article 1 of the Corporate Income Tax Law. It is also required to provide general financial information about the entity that will be submitted, including the values of financial indicators.
That measure the entity's condition. In the accompanying notes to the above regulations, the Ministry of Finance specified what indicators should be provided - for entities other than banks, insurance and reinsurance companies this would be operating profit margin, gross profit margin, return on assets and return on equity. Through declarations the tax authorities will have access to rich statistical information about entities operating in a specific industry. Filings will also provide the tax authorities with information about related entities and controlled transactions entered into by the entity submitting the transfer pricing information with those entities.