Domestic Taxpayers Must File Country‑by‑Country Report per

The Directorate General of Taxes announced that domestic taxpayers (WPDN) meeting specific criteria must file a Country‑by‑Country Report (CbCR) for each country where they conduct business, effective from the 2025 fiscal year.

CbCR is part of the global Base Erosion and Profit Shifting (BEPS) initiative and requires disclosure of revenue, profit before tax and taxes paid in each jurisdiction. The requirement applies to entities that exceed the revenue or asset thresholds set by the tax authority.

The filing aims to improve fiscal transparency, enable authorities to detect profit‑shifting practices, and non‑compliance may result in administrative penalties and affect future tax assessments.