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What documents should be kept by small enterprises as defined in the Transfer Pricing Bylaws?

Natural persons and small enterprises (with transactions value not exceeding SAR 6 million within a 12 month timeframe) are not obligated to keep documents stated in Articles 16 and 17 of the Transfer Pricing Bylaws. Nevertheless, GAZT may at its preference, require any person to provide and sustain documents related to controlled transactions and to request that person to provide those documents upon its request within the time defined in the request and which will in all cases affirmed in Article 19 of the Transfer Pricing Bylaws be no less than 30 days after the date of such a request. ​