When Should Transfer Pricing Documents Be Made Available?

Transfer Pricing Documentation (TP Doc) is a document organized as a basis for the application of Arm’s Length Principle in the Determination of Transfer Prices conducted in Business by the Company. The company must provide the TP Doc in accordance with the time specified in Article 4 of PMK-213 / PMK.03 / 2016.

 

Let’s look at the following infographic to find out when TP Doc must be provided by the Company.

 

Source:

www.ortax.org

 

The Director General of Taxation Regulation Number PER – 13/PJ/2019 Certain Documents Possessing Competency Equal To Tax Invoice
The Director General of Taxation Regulation Number PER – 13/PJ/2019 Certain Documents Possessing Competency Equal To Tax Invoice

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