{"id":11043,"date":"2023-06-26T08:00:17","date_gmt":"2023-06-26T05:00:17","guid":{"rendered":"https:\/\/cabot-tp.ro\/?p=11043"},"modified":"2023-07-12T11:37:48","modified_gmt":"2023-07-12T08:37:48","slug":"new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th","status":"publish","type":"post","link":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/","title":{"rendered":"New large taxpayers must prepare their first annual transfer pricing filing by June 25th"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_custom_heading source=&#8221;post_title&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;22nd of June 2023&#8243;][vc_column_text]\t\t<div class=\"wpulike wpulike-heart \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"11043\"\n\t\t\t\t\tdata-ulike-nonce=\"fad3819541\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-heart\"\n\t\t\t\t\tdata-ulike-display-likers=\"\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_11043\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"0\"><\/span>\t\t\t<\/div><\/div>\n\t[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text css=&#8221;.vc_custom_1687422039897{margin-bottom: 20px !important;}&#8221;]Toate companiile \u00eencadrate la categoria contribuabililor mari, care deruleaz\u0103 tranzac\u021bii intra-grup, trebuie s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 anual dosarul de pre\u021buri de transfer, termenul-limit\u0103 fiind data depunerii declara\u021biei fiscale de impozit pe profit. Odat\u0103 cu actualizarea listei de contribuabili mari, operat\u0103 de ANAF \u00eencep\u00e2nd din 2022, noile companii introduse \u00een aceast\u0103 list\u0103, \u00eencadrate p\u00e2n\u0103 la acel moment la alte categorii de contribuabili, au devenit obligate s\u0103 \u00eentocmeasc\u0103 anual acest document. Pentru 2023, e necesar ca dosarul s\u0103 fie gata p\u00e2n\u0103 cel t\u00e2rziu la 25 iunie, c\u0103ci lipsa sa poate fi sanc\u021bionat\u0103 de autorit\u0103\u021bile fiscale cu sume de p\u00e2n\u0103 la 27.000 de lei.<\/p>\n<p>Preg\u0103tirea anual\u0103 a dosarului de pre\u021buri de transfer este obligatorie pentru toate companiile clasificate de ANAF ca mari contribuabili, care efectueaz\u0103 opera\u021biuni cu p\u0103r\u021bi afiliate.<\/p>\n<p>Obliga\u021bia este dependent\u0103 de anumite praguri de semnifica\u021bie prev\u0103zute de legisla\u021bia fiscal\u0103:<\/p>\n<ul>\n<li>200.000 EUR, pentru dob\u00e2nzile primite sau pl\u0103tite aferente serviciilor financiare (la cursul de schimb transmis de BNR pentru ultima zi a anului fiscal);<\/li>\n<li>250.000 EUR, pentru opera\u021biunile aferente serviciilor prestate sau primite (la cursul de schimb transmis de BNR pentru ultima zi a anului fiscal);<\/li>\n<li>350.000 EUR, pentru opera\u021biunile aferente cump\u0103r\u0103rilor sau v\u00e2nz\u0103rilor de active corporale sau necorporale (la cursul de schimb transmis de BNR).<\/li>\n<\/ul>\n<p>Valoarea total\u0103 anual\u0103 raportat\u0103 la pragurile de semnifica\u0163ie este cea ob\u0163inut\u0103 prin \u00eensumarea valorii tranzac\u0163iilor cu toate persoanele afiliate (exclusiv TVA) indiferent dac\u0103 au calitatea de clien\u021bi sau furnizori pentru fiecare categorie de tranzac\u021bii \u2013 dob\u00e2nzi, servicii \u0219i respectiv bunuri.<\/p>\n<p>Pentru companiile devenite mari contribuabili de la \u00eenceputul anului 2022, obliga\u021bia de a preg\u0103ti dosarul pre\u021burilor de transfer se aplic\u0103 din 2023, astfel c\u0103 ele vor trebui s\u0103 aib\u0103 gata dosarul p\u00e2n\u0103 cel t\u00e2rziu la termenul din 25 iunie 2023, c\u00e2nd este data-limit\u0103 pentru transmiterea raport\u0103rilor de impozit pe profit.<\/p>\n<p>Nu uita\u021bi c\u0103 termenul de 25 iunie este unul temporar, valabil doar pentru perioada 2022-2026. \u00cen mod uzual, depunerea declara\u021biilor de impozit pe profit este 25 martie a fiec\u0103rui an.<\/p>\n<p>Merit\u0103 precizat de asemenea c\u0103 dosarul de pre\u021buri de transfer r\u0103m\u00e2ne obligatoriu \u0219i pentru firmele care fac parte din grupuri fiscale. Practic, legisla\u021bia fiscal\u0103 nu prevede vreo excep\u021bie pentru companiile care au ales s\u0103 aplice consolidarea fiscal\u0103 la impozit pe profit, astfel c\u0103 obliga\u021bia de preg\u0103tire a dosarului care documenteaz\u0103 tranzac\u021biile \u00eentre entit\u0103\u021bi afiliate se p\u0103streaz\u0103 la nivelul fiec\u0103rui membru al grupului fiscal. Obligativitatea vizeaz\u0103 inclusiv tranzac\u021biile cu membrii grupului, nu doar cele realizate cu entit\u0103\u021bi afiliate din afara grupului fiscal.<\/p>\n<p>Amenzile pentru companiile care nu \u00ee\u0219i preg\u0103tesc dosarul pre\u021burilor de transfer sunt unele semnificative, orice \u00eent\u00e2rziere de prezentare a documentului (care poate fi solicitat de ANAF oric\u00e2nd dup\u0103 data-limit\u0103) gener\u00e2nd riscul unor sanc\u021biuni cuprinse \u00eentre 25.000 \u0219i 27.000 de lei din partea autorit\u0103\u021bilor fiscale de control. Legisla\u021bia prevede, pentru marii contribuabili, un termen de 10 zile calendaristice de la data solicit\u0103rii \u00een care documentul trebuie prezentat Fiscului.<\/p>\n<p>\u0218i companiile medii \u0219i mici au obliga\u021bia s\u0103 de\u021bin\u0103 dosare de pre\u021buri de transfer, dac\u0103 au opera\u021biuni cu afilia\u021bi. Pentru aceste companii, dosarul nu trebuie \u00eentocmit obligatoriu \u00een fiecare an, dar trebuie prezentat \u00een cadrul inspec\u021biilor fiscale atunci c\u00e2nd ANAF \u00eel solicit\u0103.<\/p>\n<p>Firmele care primesc astfel de cereri au \u00eentre 30 \u0219i 60 de zile calendaristice pentru a prezenta inspectorilor fiscali documentul, \u00eens\u0103 practica arat\u0103 c\u0103 perioada este prea scurt\u0103 pentru preg\u0103tirea unui dosar complet \u0219i suficient documentat. Cea mai prudent\u0103 abordare este ca firmele s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 din timp dosarele de pre\u021buri de transfer \u0219i s\u0103 le aib\u0103 deja gata, astfel \u00eenc\u00e2t, la momentul la care ANAF le solicit\u0103 documentele, acestea s\u0103 fie cel mult revizuite sau actualizate pentru a fi prezentate inspectorilor.<\/p>\n<p>Dincolo de amenzi, lipsa unui dosar de pre\u021buri de transfer foarte bine construit \u0219i argumentat poate duce, \u00een caz de control fiscal, la impozite suplimentare de plat\u0103, precum \u0219i la dob\u00e2nzi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere aferente acelor sume.<\/p>\n<p>Pentru companiile mici \u0219i medii, obliga\u021bia de a prezenta dosarul pre\u021burilor de transfer intervine de la alte praguri de semnifica\u021bie comparativ cu cele prev\u0103zute pentru contribuabilii mari. \u00cen cazul lor, valoarea tranzac\u021biilor cu p\u0103r\u021bi afiliate trebuie s\u0103 fie mai mare sau egal\u0103 cu una dintre urm\u0103toarele limite:<\/p>\n<ul>\n<li>50.000 euro, \u00een cazul dob\u00e2nzilor;<\/li>\n<li>50.000 euro, \u00een cazul serviciilor;<\/li>\n<li>100.000 euro, \u00een cazul tranzac\u021biilor cu bunuri tangibile \u0219i\/sau intangibile.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Articol publicat \u00een <a href=\"https:\/\/taxnews.ro\/2023\/06\/22\/noii-mari-contribuabili-trebuie-sa-pregateasca-primul-dosar-anual-de-preturi-de-transfer-pana-la-25-iunie\/\" target=\"_blank\" rel=\"noopener\"><em>TaxNews.ro<\/em><\/a>[\/vc_column_text][stm_spacing lg_spacing=&#8221;40&#8243; md_spacing=&#8221;40&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][stm_info_box style=&#8221;style_5&#8243; css=&#8221;.vc_custom_1675319777157{padding-bottom: 90px !important;}&#8221;]<a href=\"https:\/\/cabot-tp.ro\/en\/membri\/alina-andrei\/\"><img decoding=\"async\" class=\"wp-image-10391 size-thumbnail alignleft\" src=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2021\/06\/cabot-team-alina-1-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2021\/06\/cabot-team-alina-1-150x150.jpg 150w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2021\/06\/cabot-team-alina-1-50x50.jpg 50w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2021\/06\/cabot-team-alina-1-320x320.jpg 320w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/p>\n<h4><a href=\"https:\/\/cabot-tp.ro\/en\/membri\/alina-andrei\/\">Alina Andrei<\/a><\/h4>\n<p>Partener Taxe &amp; Pre\u021buri de transfer[\/stm_info_box][stm_post_tags][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_sidebar sidebar=&#8221;1469&#8243;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1625969463100{padding-top: 60px !important;padding-bottom: 30px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1485424286916{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-4&#8243;][stm_contacts_widget style=&#8221;style_4&#8243; email=&#8221;office@cabot-tp.ro&#8221; title=&#8221;Contact&#8221; address=&#8221;Bulevardul Aviatorilor, nr 47,<br \/>\nSector 1, Bucuresti, 011853&#8243; phone=&#8221;+40 727 713 486&#8243; facebook=&#8221;https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294&#8243; linkedin=&#8221;https:\/\/www.linkedin.com\/company\/cabot-transfer-pricing&#8221;][\/vc_column][vc_column css=&#8221;.vc_custom_1627417200610{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-8&#8243; el_id=&#8221;ofert\u0103&#8221;][vc_custom_heading stripe_pos=&#8221;hide&#8221; text=&#8221;Cere ofert\u0103&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;hide_indents&#8221; css=&#8221;.vc_custom_1627417094591{padding-bottom: 20px !important;}&#8221;][vc_column_text]<div class=\"wpforms-container wpforms-container-full\" id=\"wpforms-8846\"><form id=\"wpforms-form-8846\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"8846\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/posts\/11043\" data-token=\"cd148fab4b5481298691c75a58449556\" data-token-time=\"1789634333\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-8846-field_1-container\" class=\"wpforms-field wpforms-field-name wpforms-one-third wpforms-first\" data-field-id=\"1\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-8846-field_1\">Nume <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-8846-field_1\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][1]\" placeholder=\"Nume\" required><\/div><div id=\"wpforms-8846-field_2-container\" class=\"wpforms-field wpforms-field-email wpforms-one-third\" data-field-id=\"2\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-8846-field_2\">E-mail <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"email\" id=\"wpforms-8846-field_2\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][2]\" placeholder=\"E-mail\" spellcheck=\"false\" required><\/div><div id=\"wpforms-8846-field_3-container\" class=\"wpforms-field wpforms-field-text wpforms-one-third\" data-field-id=\"3\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-8846-field_3\">Nr. telefon <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-8846-field_3\" class=\"wpforms-field-large wpforms-field-required wpforms-masked-input\" data-rule-inputmask-incomplete=\"1\" data-inputmask-mask=\"9999999999\" name=\"wpforms[fields][3]\" placeholder=\"Nr. telefon: 07XXXXXXXX\" required><\/div><div id=\"wpforms-8846-field_4-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"4\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-8846-field_4\">Mesajul t\u0103u <span class=\"wpforms-required-label\">*<\/span><\/label><textarea id=\"wpforms-8846-field_4\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][4]\" placeholder=\"Mesajul t\u0103u\" required><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-recaptcha-container wpforms-is-recaptcha wpforms-is-recaptcha-type-v3\" ><input type=\"hidden\" name=\"wpforms[recaptcha]\" value=\"\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"8846\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/11043\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-8846\" class=\"wpforms-submit Form-Contact\" data-alt-text=\"Se trimite\u2026\" data-submit-text=\"Trimite\" aria-live=\"assertive\" value=\"wpforms-submit\">Trimite<\/button><img decoding=\"async\" src=\"https:\/\/cabot-tp.ro\/wp-content\/plugins\/wpforms-lite\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"Loading\"><\/div><\/form><\/div>  <!-- .wpforms-container -->[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Toate companiile \u00eencadrate la categoria contribuabililor mari trebuie s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 anual dosarul de pre\u021buri de transfer<\/p>\n","protected":false},"author":2,"featured_media":10680,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[339],"tags":[],"class_list":["post-11043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-in-the-press"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New large taxpayers must prepare their first annual transfer pricing filing by June 25th - Cabot Transfer Pricing<\/title>\n<meta name=\"description\" content=\"Toate companiile \u00eencadrate la categoria contribuabililor mari trebuie s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 anual dosarul de pre\u021buri de transfer\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New large taxpayers must prepare their first annual transfer pricing filing by June 25th - Cabot Transfer Pricing\" \/>\n<meta property=\"og:description\" content=\"Toate companiile \u00eencadrate la categoria contribuabililor mari trebuie s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 anual dosarul de pre\u021buri de transfer\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabot Transfer Pricing\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-26T05:00:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-12T08:37:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2023\/06\/2023-06-22.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"563\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cabot-tp.ro\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"cabot-tp.ro\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/\"},\"author\":{\"name\":\"cabot-tp.ro\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#\\\/schema\\\/person\\\/62787b449d07cb5204d7a6ca2f42a2b2\"},\"headline\":\"New large taxpayers must prepare their first annual transfer pricing filing by June 25th\",\"datePublished\":\"2023-06-26T05:00:17+00:00\",\"dateModified\":\"2023-07-12T08:37:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/\"},\"wordCount\":1034,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/2023-06-22.jpg\",\"articleSection\":[\"In the Press\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/\",\"name\":\"New large taxpayers must prepare their first annual transfer pricing filing by June 25th - Cabot Transfer Pricing\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/2023-06-22.jpg\",\"datePublished\":\"2023-06-26T05:00:17+00:00\",\"dateModified\":\"2023-07-12T08:37:48+00:00\",\"description\":\"Toate companiile \u00eencadrate la categoria contribuabililor mari trebuie s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 anual dosarul de pre\u021buri de transfer\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/2023-06-22.jpg\",\"contentUrl\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/2023-06-22.jpg\",\"width\":1000,\"height\":563,\"caption\":\"Noii mari contribuabili trebuie s\u0103 preg\u0103teasc\u0103 primul dosar anual de pre\u021buri de transfer p\u00e2n\u0103 la 25 iunie\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Prima pagin\u0103\",\"item\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"New large taxpayers must prepare their first annual transfer pricing filing by June 25th\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#website\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/\",\"name\":\"Cabot\",\"description\":\"Transfer Pricing\",\"publisher\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cabot-tp.ro\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#organization\",\"name\":\"Cabot Transfer Pricing SRL\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/Cabot-logo-poz-185px.svg\",\"contentUrl\":\"https:\\\/\\\/cabot-tp.ro\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/Cabot-logo-poz-185px.svg\",\"width\":1,\"height\":1,\"caption\":\"Cabot Transfer Pricing SRL\"},\"image\":{\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Cabot-Transfer-Pricing-SRL-328462360511294\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/cabot-transfer-pricing\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cabot-tp.ro\\\/#\\\/schema\\\/person\\\/62787b449d07cb5204d7a6ca2f42a2b2\",\"name\":\"cabot-tp.ro\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g\",\"caption\":\"cabot-tp.ro\"},\"url\":\"https:\\\/\\\/cabot-tp.ro\\\/en\\\/author\\\/eduard\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"New large taxpayers must prepare their first annual transfer pricing filing by June 25th - Cabot Transfer Pricing","description":"Toate companiile \u00eencadrate la categoria contribuabililor mari trebuie s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 anual dosarul de pre\u021buri de transfer","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/","og_locale":"en_US","og_type":"article","og_title":"New large taxpayers must prepare their first annual transfer pricing filing by June 25th - Cabot Transfer Pricing","og_description":"Toate companiile \u00eencadrate la categoria contribuabililor mari trebuie s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 anual dosarul de pre\u021buri de transfer","og_url":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/","og_site_name":"Cabot Transfer Pricing","article_publisher":"https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294","article_published_time":"2023-06-26T05:00:17+00:00","article_modified_time":"2023-07-12T08:37:48+00:00","og_image":[{"width":1000,"height":563,"url":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2023\/06\/2023-06-22.jpg","type":"image\/jpeg"}],"author":"cabot-tp.ro","twitter_card":"summary_large_image","twitter_misc":{"Written by":"cabot-tp.ro","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/#article","isPartOf":{"@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/"},"author":{"name":"cabot-tp.ro","@id":"https:\/\/cabot-tp.ro\/#\/schema\/person\/62787b449d07cb5204d7a6ca2f42a2b2"},"headline":"New large taxpayers must prepare their first annual transfer pricing filing by June 25th","datePublished":"2023-06-26T05:00:17+00:00","dateModified":"2023-07-12T08:37:48+00:00","mainEntityOfPage":{"@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/"},"wordCount":1034,"commentCount":0,"publisher":{"@id":"https:\/\/cabot-tp.ro\/#organization"},"image":{"@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/#primaryimage"},"thumbnailUrl":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2023\/06\/2023-06-22.jpg","articleSection":["In the Press"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/","url":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/","name":"New large taxpayers must prepare their first annual transfer pricing filing by June 25th - Cabot Transfer Pricing","isPartOf":{"@id":"https:\/\/cabot-tp.ro\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/#primaryimage"},"image":{"@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/#primaryimage"},"thumbnailUrl":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2023\/06\/2023-06-22.jpg","datePublished":"2023-06-26T05:00:17+00:00","dateModified":"2023-07-12T08:37:48+00:00","description":"Toate companiile \u00eencadrate la categoria contribuabililor mari trebuie s\u0103 \u00ee\u0219i preg\u0103teasc\u0103 anual dosarul de pre\u021buri de transfer","breadcrumb":{"@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/#primaryimage","url":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2023\/06\/2023-06-22.jpg","contentUrl":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2023\/06\/2023-06-22.jpg","width":1000,"height":563,"caption":"Noii mari contribuabili trebuie s\u0103 preg\u0103teasc\u0103 primul dosar anual de pre\u021buri de transfer p\u00e2n\u0103 la 25 iunie"},{"@type":"BreadcrumbList","@id":"https:\/\/cabot-tp.ro\/en\/new-large-taxpayers-must-prepare-their-first-annual-transfer-pricing-filing-by-june-25th\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/cabot-tp.ro\/en\/"},{"@type":"ListItem","position":2,"name":"New large taxpayers must prepare their first annual transfer pricing filing by June 25th"}]},{"@type":"WebSite","@id":"https:\/\/cabot-tp.ro\/#website","url":"https:\/\/cabot-tp.ro\/","name":"Cabot","description":"Transfer Pricing","publisher":{"@id":"https:\/\/cabot-tp.ro\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cabot-tp.ro\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/cabot-tp.ro\/#organization","name":"Cabot Transfer Pricing SRL","url":"https:\/\/cabot-tp.ro\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cabot-tp.ro\/#\/schema\/logo\/image\/","url":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2019\/09\/Cabot-logo-poz-185px.svg","contentUrl":"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2019\/09\/Cabot-logo-poz-185px.svg","width":1,"height":1,"caption":"Cabot Transfer Pricing SRL"},"image":{"@id":"https:\/\/cabot-tp.ro\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294","https:\/\/www.linkedin.com\/company\/cabot-transfer-pricing\/"]},{"@type":"Person","@id":"https:\/\/cabot-tp.ro\/#\/schema\/person\/62787b449d07cb5204d7a6ca2f42a2b2","name":"cabot-tp.ro","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5b8981cf88d949ab1e152e949bcbceae77148a1b5d7e1e27c7231abfab78a4ac?s=96&d=mm&r=g","caption":"cabot-tp.ro"},"url":"https:\/\/cabot-tp.ro\/en\/author\/eduard\/"}]}},"_links":{"self":[{"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/11043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/comments?post=11043"}],"version-history":[{"count":2,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/11043\/revisions"}],"predecessor-version":[{"id":11045,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/posts\/11043\/revisions\/11045"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/media\/10680"}],"wp:attachment":[{"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/media?parent=11043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/categories?post=11043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabot-tp.ro\/en\/wp-json\/wp\/v2\/tags?post=11043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}