Poland's Ministry of Finance has announced that its audit plans for 2016 will include a focus on transfer pricing. Taxpayers that voluntarily file amended returns concerning the tax years 2011 to 2015 will be provided 50% relief on any interest due on tax resulting from transfer pricing adjustments. If the return is amended as the result of an audit, no relief will apply. Inspections are to begin in the second quarter of 2016; therefore, amended returns should be filed by the end of March.