If a taxpayer who filed the transfer pricing documentation for a particular, fiscal year does not have transactions that exceed SAR 6 million for the following year, do the documents for the Master File, and Local File need to be developed for the coming year?

Taxpayers are required to calculate the value of their transactions annually based on their value and based on the arm’s length price. If the value does not surpass the minimum, the taxpayer will not be required to retain the documents for that year unless expressly stated in the Transfer Pricing Bylaws or its guidelines.

Comments and Suggestions

For any inquiries or notes about authority services or current page, please fill in the required information.

Add a comment

Use of Cookies by this site is just to guarantee Ease of Access and better user experience while browsing. Continuation of your browsing acknowledges your approval for Terms and Conditions of this site and its use of Cookies.

When you visit any website, it may store or retrieve information on your browser, mostly in the form of cookies. This information might be about you, your preferences or your device and is mostly used to make the site work as you expect it to. The information does not usually directly identify you, but it can give you a more personalized web experience. Because we respect your right to privacy, you can choose not to allow some types of cookies. Click on the different category headings to find out more and change our default settings. However, blocking some types of cookies may impact your experience of the site and the services we are able to offer.

A government website registered with the Digital Government Authority.

Official Saudi Government websites URL ends with. gov.sa

Official Secure websites use HTTPS

Voice Commands

Font Size

Greyscale Mode

If a taxpayer who filed the transfer pricing documentation for a particular, fiscal year does not have transactions that exceed SAR 6 million for the following year, do the documents for the Master File, and Local File need to be developed for the coming year?