You should have your transfer pricing (TP) policy and documentation in place by now or in the process of doing so. For the financial year ended 2013, tax returns must be filed with 5 or 6 months for upstream petroleum or other companies respectively. Although TP documentation is not to be submitted with the tax returns, TP declaration and disclosure forms should.
See our FAQ below for more on what you need to know and do regarding your TP compliance obligations.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.