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”.

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