Recently, the General Authority of Zakat and Tax (GAZT) of Saudi Arabia have introduced E-Service for country-by-country (CbC) reporting. As per the transfer pricing Bylaws, Saudi Arabian taxpayers that are members of an MNE Group with consolidated group revenue exceeding SAR3.2 billion will be subject to CbC reporting in the Kingdom of Saudi Arabia. The Cbc report shall be filed within 12 months after the last day of the fiscal year of the MNE Group. GAZT announced that the portal is now available at their website to register and CbC report must submit for fiscal years ending on or after 31 December 2018.
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