On 17 April 2020, the President signed the law on special aid instruments in connection with the spread of the SARS-CoV-2 virus, or the so-called Anti-Crisis Shield 2.0.
Under the law, the deadline for submitting local transfer pricing documentation (TPR-C form generally due before 30 September 2020) has been extended to 30 September 2020. However, the extended deadlines apply only to taxpayers whose tax year started after 31 December 2018 and ended before 31 December 2019. (i.e. it lasted during 2019, but less than 12 months).
