Transfer Pricing Disclosure Form Services in the Middle East (Including ZATCA, FTA, GTA
Mandatory Transfer Pricing Disclosure Form
Tax/Zakat payers engaged in controlled transactions are required to submit the Transfer Pricing Disclosure Form and Affidavit together with their annual income tax/Zakat return.
The form requires detailed reporting of related-party transactions, pricing methodologies, and financial data. Incorrect or incomplete disclosures may expose taxpayers to regulatory scrutiny and penalties.
Related-Party Information
• Identification of related entities
• Ownership structure
• Nature of relationships
Controlled Transactions
• Type of transactions (goods, services, royalties, financial, etc.)
• Value of transactions
• Pricing mechanism applied
• Counterparty jurisdiction
Transfer Pricing Methodology
- Comparable Uncontrolled Price (CUP) Method
- Resale Price Method
- Cost Plus Method
- Profit Split Method
- Transactional Net Margin Method (TNMM)
Why Accuracy Matters
Inaccurate or incomplete disclosure may trigger ZATCA review, documentation requests or penalties.
Proper alignment between the Disclosure Form, financial statements and transfer pricing documentation is critical to ensure defensibility.
Our TP Disclosure Form Preparation Process
Transaction Review
We analyse all related-party transactions recorded during the financial year.
Method & Documentation Alignment
We confirm consistency between the Disclosure Form, Local File and Transfer Pricing Policy.
Data Validation & Financial Reconciliation
We reconcile transaction values with audited financial statements and tax return figures.
Final Review & Filing Support
We prepare the completed Disclosure Form and support submission with the annual tax filing.
