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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: 04 Mar 2025 11:59 AM Saudi Arabia Time