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Regarding CbC notification, Are all persons subject (100%) to Zakat required to file a notification?


Yes, any person who is part of a group that is expected to file the CbC report according to article 18 of the Transfer Pricing bylaws needs to file a notification form which is part of the transfer pricing Disclosure Form.


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Last Update: 02 Dec 2025 01:16 PM Saudi Arabia Time

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