Base Corporate Tax Law

Article 59 — Article (59) Clarifications

Chapter Seventeen: Tax Returns and Clarifications

1. A Person may make an application to the Authority for a clarification regarding the application of this Decree-Law or the conclusion of an advance pricing agreement with respect to a transaction or an arrangement proposed or entered into by the Person. 2. The application under Clause (1) of this Article shall be made in the form and manner prescribed by the Authority.

WAWhatsAppTGTelegram