How to ensure the transition from 2019 to 2020 in terms of transfer pricing?

In the framework of the Economy Protection Action Plan, Government Decree 140/2020 (IV. 21) on Tax Facilities Necessary to Mitigate the Economic Impact of the Coronavirus (hereinafter: the “Decree”) grants a postponement for satisfying tax obligations due between April 22 and September 30 (corporate income tax, innovation contribution, energy suppliers’ income tax, small business tax and local business tax). Further to extending the deadline for corporate income tax return, transfer pricing documentations in alignment with the filing date of the tax return may be prepared by September 30, 2020.

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