|
Post by account_disabled on Mar 14, 2024 8:18:37 GMT
Raw materials or materials, exchange rate fluctuations, etc. Interest rates for a particular product Changes in interest rates or significant fluctuations in demand or supply caused by factors beyond the control of the taxpayer and related entities. joke. Point 1 of the Enterprise Income Tax Law stipulates that the taxpayer shall obtain a statement from the related entity indicating that it has made transfer pricing adjustments of the same amount as the taxpayer. Taxpayers wishing to take advantage of the above-mentioned. Advantages, especially those of large international groups, should therefore promptly request such declarations from the authorities. However the Act does AWB Directory not in any way prescribe the form of such statement only that the taxpayer must have the statement when making corrections. It is also required that the relevant entity has a place of residence, a registered office or a management body in the Republic of Poland or a country with which the Republic of Poland has concluded a double taxation agreement. Has a legal basis for exchanging tax information with this country. The last condition that must be met is confirmation of the correction in the annual tax return for the tax year in which the correction applies. Positive amendments and negative amendments Before the amendment of the Income Tax Law, taxpayers made adjustments in accordance with general principles, that is, adjustments.
|
|