“ Two or more related legal taxable persons who reside in the Kingdom may be registered as a Tax group in the Kingdom.”

Conditions Challenges Analysis
Legal Person Can various sub CR join together to form a tax group? No, Sub-CR do not qualify as separate legal person. They form part of one legal person which is main CR.
Related person Who qualifies as related person? Two or more persons where one has the authority to direct and supervise the other Person(s), where he holds an administrative authority enabling him to influence the work of the other Person(s) from a financial, economical or organizational point of view.
Taxable person Can two or more entity apply for registration as tax group? Condition for application as a tax group is taxable person. Implying all the persons should be registered for tax on the date of registration. Unregistered person can not apply for registration as tax group directly.
Residing in the Kingdom Can persons registered in other nations or GCC nations apply form part of tax group? For forming tax group, person should be resident in the Kingdom. Other GCC registrants can not apply unless they are also resident in the Kingdom.

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