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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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Is the taxpayer who is a MNE group member required to file any notification about the reporting entity responsible for filing the CbC Report?

Yes, every taxpayer who is a MNE group member including the ultimate parent entity or surrogate parent entity will notify ZATCA about the identity and residence of the reporting entity within a maximum of 120 days from the end of the fiscal year. ​​
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Last Update: 02 Dec 2025 01:16 PM Saudi Arabia Time

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