republika srpska-pravilnik o transfernim cijenama i ... o... · pravilnik o transfernim cijenama i...
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The material contained in this Newsletter is provided for general information purposes only and does notcontain a comprehensive analysis of each item described. Before taking (or not taking) any action,readers should seek professional advice specific to their situation. No liability is accepted for acts oromissions taken in reliance upon the contents of this alert.
Republika Srpska-Pravilnik otransfernim cijenama imetodama za njihovoutvrđivanje / Republika Srpska- Ordinance on transfer pricingand methods for theirdetermination
June 2016
The material contained in this Newsletter is provided for general information purposes only and does notcontain a comprehensive analysis of each item described. Before taking (or not taking) any action,readers should seek professional advice specific to their situation. No liability is accepted for acts oromissions taken in reliance upon the contents of this alert.
U službenom glasniku Republike Srpske broj47/16 od 13. juna 2016. godine objavljen jePravilnik o transfernim cijenama i metodamaza njihovo utvrđivanje.
Pravilnik između ostalog propisuje:
obavezu da poreski obveznikposjeduje dokumentaciju otransfernim cijenama u trenutkupodnošenja godišnje prijave poreza nadobit;
obavezu dostavljanja dokumentacije otransfernim cijenama, najkasnije 30dana od dana prijema zahtjevaPoreske uprave RS ,
obavezu podnošenja godišnje prijavePoreskoj upravi, ukoliko unutar jedneporeske godine ukupan iznoskontrolisanih transakcija jednogporeskog obveznika, uključujući kredite i zajmove prelazi 700.000 KM.
Ukoliko imate dodatnih pitanja vezanih za ovu
publikaciju, slobodno nas kontaktirajte.
Ordinance on transfer pricing and themethods for their determination has beenpublished in the Official Gazette of RepublikaSrpska No. 47/16 from 13 June 2016.
The Ordinance prescribes:
an obligation for a taxpayer to havethe transfer pricing documentation atthe time of submission of the annualcorporate income tax return;
obligation to deliver the transferpricing documentation no later than30 days from the day of receipt of adelivery request from the Taxauthority of RS;
Obligation to submit an annualreport to the Tax authority, if thecontrolled transactions, of a taxpayerincluding credits and loans exceed700.000 KM in a period of a fiscalyear.
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publication, feel free to contact us.
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