{"id":13173,"date":"2023-07-03T11:52:31","date_gmt":"2023-07-03T10:52:31","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=13173"},"modified":"2023-07-26T11:58:21","modified_gmt":"2023-07-26T10:58:21","slug":"nowe-terminy-w-cenach-transferowych","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/nowe-terminy-w-cenach-transferowych\/","title":{"rendered":"Nowe terminy w cenach transferowych"},"content":{"rendered":"<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-7323 global-commitment-globe img-fluid\" style=\"margin-bottom: 50px;\" src=\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2023\/07\/HLB-Nowe-terminy-w-cenach-transferowych.jpg\" alt=\"Nowe terminy w cenach transferowych\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2020\/06\/taxa-group-logo.png\" alt=\"TaxA Group\" width=\"340\" height=\"144\" class=\"alignright size-full wp-image-149431\" style=\"padding:25px; 0 5px 60px;\" \/><\/p>\n<p>Wobec zbli\u017caj\u0105cych si\u0119 termin\u00f3w na realizacj\u0119 obowi\u0105zk\u00f3w dokumentacyjno-informacyjnych w cenach transferowych przypominamy, \u017ce <span class=\"bold\">w odniesieniu do realizacji obowi\u0105zk\u00f3w z zakresu cen transferowych za 2022 r. nast\u0119puje zasadnicza zmiana termin\u00f3w wzgl\u0119dem lat ubieg\u0142ych<\/span> (przed\u0142u\u017canych poprzednio poprzez tzw. przepisy covidowe do 30 b\u0105d\u017a 31 grudnia danego roku): <\/p>\n<ul>\n<li>sporz\u0105dzenie w postaci elektronicznej lokalnej dokumentacji cen transferowych \u2013 do ko\u0144ca 10 miesi\u0105ca po zako\u0144czeniu roku podatkowego, tj. co do zasady \u2013 <span class=\"bold\">do 31 pa\u017adziernika 2023 r.<\/span>; <\/li>\n<li>z\u0142o\u017cenie informacji o cenach transferowych (TPR) &#8211; do ko\u0144ca jedenastego miesi\u0105ca po zako\u0144czeniu roku podatkowego, tj. co do zasady \u2013 <span class=\"bold\">do 30 listopada 2023 r.<\/span>; <\/li>\n<li>do\u0142\u0105czenie grupowej dokumentacji cen transferowych do lokalnej dokumentacji cen transferowych \u2013 do ko\u0144ca dwunastego miesi\u0105ca po zako\u0144czeniu roku podatkowego, tj. co do zasady \u2013 <span class=\"bold\">do 31 grudnia 2023 r.<\/span> <\/li>\n<\/ul>\n<p>Zwracamy r\u00f3wnie\u017c uwag\u0119, \u017ce zgodnie z nowymi regulacjami <span class=\"bold\">informacj\u0119 o cenach transferowych (TPR)<\/span> za 2022 r. co do zasady podpisuje w\u0142a\u015bciwy reprezentant podmiotu powi\u0105zanego, ustalony stosownie do tre\u015bci art. 11t ust. 5 ustawy o CIT lub art. 23zf ust. 5 ustawy o PIT \u2013 z zasady mo\u017ce by\u0107 to wy\u0142\u0105cznie jedna osoba fizyczna (system nie dopuszcza tzw. \u201ewielopodpisu\u201d). Jednocze\u015bnie, zgodnie z nowymi zasadami nie jest dopuszczalne podpisanie tej informacji przez pe\u0142nomocnika, tak jak to mia\u0142o miejsce dotychczas, z wyj\u0105tkiem profesjonalnych pe\u0142nomocnik\u00f3w \u2013 co mo\u017ce wi\u0105za\u0107 si\u0119 z dodatkowymi obowi\u0105zkami formalnymi po stronie podatnik\u00f3w. <\/p>\n<hr \/>\n<p><span class=\"bold\">\u0179r\u00f3d\u0142o:<\/span> Artyku\u0142 przygotowany przez naszego partnera kooperacyjnego TaxAGroup<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2020\/06\/taxa-group-logo.png\" alt=\"TaxA Group\" width=\"200\" height=\"44\" class=\"alignleft size-full wp-image-149431\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Wobec zbli\u017caj\u0105cych si\u0119 termin\u00f3w na realizacj\u0119 obowi\u0105zk\u00f3w dokumentacyjno-informacyjnych w cenach transferowych przypominamy, \u017ce w odniesieniu do realizacji obowi\u0105zk\u00f3w z zakresu..<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/nowe-terminy-w-cenach-transferowych\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":5,"featured_media":13174,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"press-room-with-footer.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1327,1175,1191,1267],"class_list":["post-13173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-2023-pl","tag-doradztwo-podatkowe","tag-podatki-przedsiebiorstwa","tag-sprawozdania-finansowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nowe terminy w cenach transferowych | HLB Poland<\/title>\n<meta name=\"description\" content=\"W odniesieniu do realizacji obowi\u0105zk\u00f3w z zakresu cen transferowych za 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