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When should the Master File and Local File be developed and filed to GAZT?

The Master File and Local File (or any of it parts thereof) must be filed to GAZT upon request. Taxpayers must have adequate documentation developed and kept at the time of filing of the Transfer Pricing Disclosure Form. Documentation relating to the transactions will be filed to GAZT upon its request within the time it specifies which will in all cases be no less than 30 days after the date of such a request.