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A government website registered with the Digital Government Authority.
Official Saudi Government websites URL ends with. gov.sa

Website belongs to an official government organization in the Kingdom of Saudi Arabia always ends with .gov.sa .

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When should the Master File and Local File be developed and filed to ZATCA?

The Master File and Local File (or any of it parts thereof) must be filed to ZATCA upon request. Taxpayers must have adequate documentation developed and kept at the time of filing of the Transfer Pricing Disclosure Form. Documentation relating to the transactions will be filed to ZATCA upon its request within the time it specifies which will in all cases be no less than 30 days after the date of such a request.​​
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Last Update: 06 Dec 2025 01:00 PM Saudi Arabia Time

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