Doubts concerning signing of the TPR form - answer of the Ministry of Finance to a parliamentary interpellation
Upon the entry into force of the so-called Polish Deal, certain transfer-pricing tax-related obligations have changed. On January 1, 2022, the obligation to file a separate TPR form and a statement on the local transfer pricing documentation was lifted.
Recognition as tax deductible costs depreciation write-offs regarding real estate which is not a fixed asset
On April 25, 2022 the Head of the National Revenue Information Service (hereinafter: the KIS Head) issued a private tax ruling, ref. no. 0111-KDIB1-1.4010.107.2022.2.MF, concerning the possibility for real estate companies of inclusion in tax deductible costs real-estate depreciation write-offs.