Exchange of Annual Country-By-Country Reports (CBCR)

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It is an e-service that allows the exchange of financial account information for multinational groups according to the multilateral agreement between the relevant authorities on reporting economic activities in different countries, as per transfer pricing guidelines. Taxpayers are required to submit country-specific reports if the multinational group’s revenue exceeds 3.2 billion riyals, based on the consolidated financial statements for the fiscal year prior to the tax year of the declaration.

Eligibility
Required Documents

Service Steps

Visit the service link
Login into the financial institution account or create a new account
You will receive a notification on your e-mail for new registrations only
Complete the process and upload the requested reports

Taxpayer must have TIN (tax identification number) and Company Identification Number obtained. Taxpayer shall identify an authorized person an admin user of the system.

Target Audience

Multinational Enterprise Groups (“MNE Group”) to which taxpayer belong exceeds SAR 3.2 Billion during the year immediately preceding the current Reporting Year, as reflected in the MNE Group’s Consolidated Financial Statements for that preceding year.

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Free

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Exchange of Annual Country-By-Country Reports (CBCR)

Service Steps

Target Audience

Service Duration

Service Cost

Service Channels

Service Languages

Service Release Date

SMS Service

Payment Channels

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