{"id":2906,"date":"2021-07-12T16:43:00","date_gmt":"2021-07-12T14:43:00","guid":{"rendered":"https:\/\/www.ngltax.com\/?p=2906"},"modified":"2021-07-12T16:44:02","modified_gmt":"2021-07-12T14:44:02","slug":"konsultacje-w-zakresie-projektu-objasnien-przepisow-tp","status":"publish","type":"post","link":"https:\/\/www.ngltax.com\/pl\/konsultacje-w-zakresie-projektu-objasnien-przepisow-tp\/","title":{"rendered":"Nasz zesp\u00f3\u0142 uczestniczy\u0142 w konsultacjach w zakresie projektu obja\u015bnie\u0144 przepis\u00f3w TP obowi\u0105zuj\u0105cych od 1 stycznia 2021 r. oraz XI. Forum Cen Transferowych"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Tytu\u0142 z obrazkiem i tekst poni\u017cej&#8221; _builder_version=&#8221;4.6.1&#8243; custom_margin=&#8221;||-17px|||&#8221; custom_padding=&#8221;2px||33px|||&#8221;][et_pb_row _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_post_title title=&#8221;off&#8221; meta=&#8221;off&#8221; image_height=&#8221;100%&#8221; admin_label=&#8221;Featured Image \u2013 cropped&#8221; module_class=&#8221;pa-image-cropped&#8221; _builder_version=&#8221;4.6.6&#8243; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; custom_padding=&#8221;0px|0px||||&#8221; z_index_tablet=&#8221;0&#8243; title_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; 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max_width=&#8221;1200px&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;&#8221; header_font_size_last_edited=&#8221;on|tablet&#8221; z_index_tablet=&#8221;500&#8243; text_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; text_text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_text_shadow_blur_strength_tablet=&#8221;1px&#8221; link_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; link_text_shadow_vertical_length_tablet=&#8221;0px&#8221; link_text_shadow_blur_strength_tablet=&#8221;1px&#8221; ul_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; ul_text_shadow_vertical_length_tablet=&#8221;0px&#8221; ul_text_shadow_blur_strength_tablet=&#8221;1px&#8221; ol_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; ol_text_shadow_vertical_length_tablet=&#8221;0px&#8221; ol_text_shadow_blur_strength_tablet=&#8221;1px&#8221; quote_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; quote_text_shadow_vertical_length_tablet=&#8221;0px&#8221; quote_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_2_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_2_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_2_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_3_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_3_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_3_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_4_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_4_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_4_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_5_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_5_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_5_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_6_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_6_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_6_text_shadow_blur_strength_tablet=&#8221;1px&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; saved_tabs=&#8221;all&#8221;]<\/p>\n<p>Jako zesp\u00f3\u0142 NGL Tax uczestniczyli\u015bmy w zorganizowanych przez Ministerstwo Finans\u00f3w konsultacjach w zakresie projektu obja\u015bnie\u0144 w sprawie <strong>domniemania oraz nale\u017cytej staranno\u015bci dla transakcji rajowych<\/strong>.<\/p>\n<p>W ramach konsultacji przestawili\u015bmy MF nast\u0119puj\u0105ce tezy:<\/p>\n<p><strong>Istota domniemania<\/strong><\/p>\n<ul>\n<li>Konieczno\u015b\u0107 zmiany zakresu TPD dla transakcji przekraczaj\u0105cej 500 000 PLN przeprowadzonej przez podmioty niepowi\u0105zane \u2013 brak obowi\u0105zku sporz\u0105dzenia analizy por\u00f3wnawczej, <strong>wystarczaj\u0105ca analiza zgodno\u015bci<\/strong>.<\/li>\n<li>Eliminacja konfliktu dla cz\u0142onk\u00f3w zarz\u0105du polegaj\u0105cego na wyborze pomi\u0119dzy dzia\u0142aniem na niekorzy\u015b\u0107 sp\u00f3\u0142ki a odpowiedzialno\u015bci\u0105 za nieprawid\u0142owe rozliczenia podatkowe \u2013 w sytuacji, kiedy przedsi\u0119biorca otrzymuje konkurencyjn\u0105 (tj. atrakcyjn\u0105 cenowo) ofert\u0119 od kontrahenta.<\/li>\n<li>Konieczno\u015b\u0107 <strong>ustanowienia progu<\/strong> tak\u017ce dla rozlicze\u0144 kontrahenta z podmiotem rajowym.<\/li>\n<li>Dostosowanie tre\u015bci obja\u015bnie\u0144 do definicji rzeczywistego w\u0142a\u015bciciela \u2013 obecnie brzmienie jest sprzeczne z definicj\u0105 z ustawy o CIT, gdy\u017c zak\u0142ada, \u017ce ka\u017cda transakcja kontrahenta z podmiotem rajowym oznacza dla polskiego przedsi\u0119biorcy, \u017ce rzeczywistym w\u0142a\u015bcicielem p\u0142atno\u015bci jest podmiot rajowy.<\/li>\n<\/ul>\n<p><strong>Nale\u017cyta staranno\u015b\u0107<\/strong><\/p>\n<ul>\n<li>Ustalenie progu dla konieczno\u015bci dochowania nale\u017cytej staranno\u015bci przy transakcjach podmiot\u00f3w niepowi\u0105zanych \u2013 <strong>warto\u015b\u0107 rozliczenia z podmiotem rajowym nie ni\u017csza ni\u017c transakcji<\/strong>.<\/li>\n<li>Doprecyzowanie akceptowanej formy o\u015bwiadczenia \u2013 uwzgl\u0119dnienie o\u015bwiadcze\u0144 w formie elektronicznej przesy\u0142anych drog\u0105 e-mailow\u0105. Rozs\u0105dne rozwi\u0105zane tak\u017ce z puntu widzenia obecnie obowi\u0105zuj\u0105cego stanu epidemii COVID-19.<\/li>\n<\/ul>\n<p>Mamy nadziej\u0119, \u017ce nasze propozycje spotkaj\u0105 si\u0119 z aprobat\u0105 Ministerstwa Finans\u00f3w, co przyczyni si\u0119 do poprawy jako\u015bci prawa podatkowego w Polsce.<\/p>\n<p>Powy\u017csze zmiany do przepis\u00f3w o TP zosta\u0142y tak\u017ce szeroko om\u00f3wione podczas<strong> XI. Forum Cen Transferowych<\/strong>, w kt\u00f3rym tak\u017ce uczestniczyli\u015bmy.<\/p>\n<p><strong>Podczas FCT przedstawione zosta\u0142y m.in. nast\u0119puj\u0105ce kwestie:<\/strong><\/p>\n<ul>\n<li>Ministerstwo Finans\u00f3w pracuje nad interpretacj\u0105 og\u00f3ln\u0105 w zakresie definicji transakcji jednorodnej oraz obja\u015bnie\u0144 w zakresie stosowania metody mar\u017cy transakcyjnej netto.<\/li>\n<li>Zmiany do interaktywnych formularzy TPR-C oraz TPR-P o charakterze uproszczeniowym.<\/li>\n<li>Cz\u0142onkowie FCT dyskutowali o nowo uchwalonym art. 11o ustawy o CIT dotycz\u0105cym dokumentowania transakcji rajowych (domniemanie oraz nale\u017cyta staranno\u015b\u0107). 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