The Ministry of Finances has approved the order of the debriefing of executives and/or employees of the tax payer in concern with issues arising from funds transfer pricing with decree №706 dating from 14th of August 2015.
The monitoring authority independently determines the need to carry out a debriefing of the executive individuals and/or the employees of the tax payer, the stages of the debriefing and the amount of questions with which such a debriefing must be carried out.
The debriefing is carried out with the aim of surveying the tax payer’s compliance with the “arm’s length” principle in accordance to paragraph 39.1, article 39 of Chapter 1 of the Tax Code during the performance of controlled operations. What is verified in particular is the compliance of the transaction’s conditions with the “arm’s length principle”, the objectivity and the completeness of the taxpayer’s financial and functional analysis of the controlled operation and its’ reflection in the report concerning the controlled operation and/or information concerning the controlled transactions committed, and/or the documentation concerning the funds transfer pricing.
The debriefing is carried out via a face to face meeting of the monitoring authority’s official and the relevant executive or employee of the taxpayer.
The tax payer is obliged to cooperate with the monitoring authority in the debriefing procedure of his executives and/or employees.
The debriefing results are drawn up in a protocol, which is issued in 2 copies and is signed by the monitoring authority’s official, who conducted the debriefing. The second copy of the protocol of the debriefing of executives and/or employees of the tax payer concerning issues arising from funds transfer pricing is issued to the subject of the debriefing, which is in turn noted in the first copy.
In case of the tax payer’s executive’s or/and the employee’s refusal to provide explanations during the debriefing and/or to sign the protocol of the debriefing of executives and/or employees of the tax payer concerning issues arising from funds transfer taxing, the officials of the monitoring authority conduct a relevant act, which certifies the occurrence of such a refusal.
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