Transfer pricing relates to the setting of prices for transactions carried between related persons
including but not limited to the transfers of goods, services and loans.
Transfer Pricing
Generally, transfer pricing documents consist
of the following:
- Disclosure form
- Master file
- Local file
- CbC Report
Under Saudi law natural persons and small enterprises (with transactions value not exceeding SAR 6 million within a 12 month timeframe) are not obligated to keep documents stated in the Transfer Pricing Bylaws. Nevertheless, GAZT may at its preference, request entity to provide documents upon its request within the time defined in the request.
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+966 11-4161008 Ext. 222
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+966 11-4161008 Ext. 222
info@ihacpa.com
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info@ihacpa.com
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