Thus, the filing of declarations for 2023 should occur 2 months earlier. Now you need to have time to file your income tax return before September 30, 2024.
In addition, the decree, which was approved in January, also regulates the deadlines for submitting transfer pricing reports.
The measures taken oblige taxpayers to prepare TP reports with an electronic signature and indicating the time on the new dates for filing the tax return.
All taxpayers should take this information into account when preparing their returns to avoid penalties.