Transfer Pricing - Postponement of the deadline for fulfilling the obligation to submit transfer pricing documentation

In brief

Order 2/2025-XXV, issued by the Secretary of State for Tax Affairs on 9 June 2025, and subsequently amended by Order 3/2025-XXV issued on the same date. establishes the postponement of the deadline for fulfilling the obligation to submit transfer pricing documentation, as set out in paragraph 3 of Article 130 of the Corporate Income Tax Code, until 25 July 2025.

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