When can a taxpayer select “Not Applicable” under the question of whether transfer pricing documentation has been secured in the Disclosure Form?

When can a taxpayer select “Not Applicable” under the question of whether transfer pricing documentation has been secured in the Disclosure Form?

A taxpayer who has conducted controlled transactions during the year, but the aggregated arm’s length value of which is less than the SAR 6 million in a 12-month period as indicated under Article 19 of the TP Bylaws may respond to the question with “Not Applicable”.

twitter
linkedin
email
print

This website uses cookies, and by continuing to use the website and its platforms. You agree to our Privacy Policy and Cookie Use Learn more

Accept and Continue

When can a taxpayer select “Not Applicable” under the question of whether transfer pricing documentation has been secured in the Disclosure Form?

Add a comment

FAQ_083

When can a taxpayer select “Not Applicable” under the question of whether transfer pricing documentation has been secured in the Disclosure Form?

Welcome to our Search page

FAQ_083 // <![CDATA[ _spBodyOnLoadFunctionNames.push("setupPageDescriptionCallout"); // ]]>

FAQ_083