Tax customs & excise

Shield 4.0 a certificate of residence and transfer prices

Validity of the residency certificate

In the case of a certificate of residence without a period of validity, in respect of which the subsequent twelve-month period expires during an emergency or epidemic declared in connection with COVID-19, the person liable to pay the tax shall take the certificate into account for the duration of the emergency or epidemic declared in connection with COVID-19 and for a period of two months after its revocation. During the period of an epidemic emergency and a state of epidemics declared in connection with COVID-19, as well as during the following 2 months after their revocation, the residence of a taxpayer for tax purposes may be confirmed by a copy of the certificate of residence if the information resulting from the submitted copy of the certificate of residence does not raise reasonable doubts as to its conformity with the facts. 3. During the period of the epidemic emergency and the state of epidemics announced in connection with COVID-19, as well as during the next 2 months after their revocation, the condition specified in the provisions of the PIT act and the CIT act, which is set out in the provisions of the PIT and the CIT, for the remitter to obtain a certificate of residence from the taxpayer shall be deemed to be met also if the remitter holds a certificate of residence of that taxpayer covering the year 2019 and a statement of the taxpayer as to the validity of the data contained therein.

  1. The period for the submission of transfer pricing information shall be extended:
  1. by December 31, 2020, – where that period ends between March 31, 2020 and September 30, 2020;
  2. by 3 months, where that period ends between October 1, 2020 and January 31, 2021.
  1. The time limit for submitting the declaration on the preparation of local transfer pricing documentation shall be extended:
  1. until December 31, 2020 for the period from March 31, 2020 to September 30, 2020;
  2. by 3 months for the period from October 1, 2020 to January 31, 2021.
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