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Taxes, Tariffs&comma Fines & Refunds

Request to Submit Master File and Local File

  • Last Updated 25 Nov, 2021
  • Service Type : E-Service
  • Service Mode : Online
  • Service Provider : General Tax Authority
  • Service Classification : G2B
  • Topic : Business and Finance
Intended Audience
Visitor: Business Owner
Citizen: Business Owner

Service Description

This service enables the resident entity associated with other entities, to submit within the same deadline specified for submitting the tax return, or at any other date specified by the authority, a main local file on the form in force with the Organization for Economic Cooperation and Development, unless the authority adopts its own forms, provided that the following two conditions are met:

- That his total revenues or total assets, which appear in his financial statements, reach, or exceed the amount determined by the Authority.

- That one of the related entities is residing outside the country.

Online Instructions

  • Login to the National Authentication System (NAS).
  • Select the TIN for which he/she must submit the “Master File and Local File” declaration.
  • Select “Deceleration”, then click on “Submission of Master File/Local File”
  • Click on the ‘Edit’ icon for the Notification Type Master File and Local File which relates to the Income Tax Return Form for the period.
  • Click on Start Now after reading the instructions that appear after selecting the Submission of Master File/Local File.
  • Attach the required documents in organizational structure.
  • Enter the required information in the description of Business, then attach the required documents.
  • Enter the required information in the financial information and attach the required documents, then click on “continue”.
  • Acknowledgment of the validity of the entered information.
  • Submit your request.
  • A message will be sent to you containing the application reference number.

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