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What measures should be taken if the taxpayer's transactions do not satisfy the arm's length requirement?

If the taxpayer's transactions do not satisfy the arm's length requirement, the taxpayer must obtain the necessary changes to their tax base to achieve the results consistent with the arm's length price principle and report such changes (i.e., the new amount post-change) in their tax returns to be submitted to GAZT. Moreover, if GAZT concludes that such transactions are not at arm's length, guidance may be given to the taxpayer to adjust the tax base or to reallocate and/or disregard results of transactions to match the arm's length results.