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When Should Transfer Pricing Documents Be Made Available?
by Admin - Satvika Consulting  |  September 18, 2020

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.

Article explains Applicability of Master File, Master File– Forms and Timelines, Applicability of CbCR, CbCR – Forms and Timelines and Important Terms related to Transfer Pricing  (Accounting Year, Constituent Entity, Alternate Reporting Entity & International Group).

Three-tier transfer pricing documentation structure:

1. Local File- This needs to be documented with the Company itself.
2. Master File- Needs to be filed with IT Department.
3. Country by Country Report– Needs to be filed with IT Department.

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

To download the rules, please click here!

Please Contact Us For More Information or to make a consultation about TP Docs Services. HERE! <<<<<<<