On 10 April 2020 the Minister of Finance replied to Parliamentary Question No 507 on the obligation to submit transfer pricing information.
According to the reply submitted, companies forming a tax capital group are obliged to submit information on transfer prices to the Head of KAS. Thus, each company forming a tax capital group is separately obliged to submit information on transfer prices after exceeding the value of controlled transactions indicated in Article 11k section 2 of the Corporate Income Tax Act.