The Tax Administration Service released the draft rules including in the Miscellaneous Tax Resolution for 2017 (RMF 2017) on its website on 8 December 2016.
As per the published decree of 30 December 2015 the contractors and assigns defined under the Hydrocarbons Law must prepare and keep transfer pricing documentation, regardless of their income level and implication of tax incentive for taxpayers who sell gasoline and diesel to the agriculture and fishing sectors. The RMF 2017 will enter into force on 1 January 2017 and will remain in force until 31 December 2017.