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Who is the person or entity that is obliged to file Form No. (C5) which to provide GAZT with information on contracts concluded with the private sector?

As stipulated in provisions of Article 61 of the Income Tax Law, all persons and government entities will provide GAZT with information regarding contracts concluded with the private sector within three months from the contract effective date.
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Last Update: 04 Sep 2020 06:15 PM Saudi Arabia Time