The Parent Company and each Subsidiary seeking to join the tax group must jointly submit an application to the Federal Tax Authority (FTA).
The application should clearly specify the following:
The names and tax identification numbers of the Parent Company and Subsidiaries.
The proposed structure of the tax group, including the Parent Company’s ownership percentage in each Subsidiary.
The desired effective date of the tax group formation.
Any supporting documentation to demonstrate compliance with the conditions for forming a tax group.
On receipt of the application, The FTA will review the application to determine whether the conditions for forming a tax group are satisfied. If the application is approved, the FTA will grant permission for the tax group to be formed from the beginning of the tax period specified in the application.