A Subsidiary can join an existing Tax Group by submitting an application to the FTA by the Parent Company and the relevant Subsidiary if the conditions of Article 40(1) of the Corporate Tax Law are satisfied. The application should specify the Tax Period for which the Subsidiary is intended to join the Tax Group and must be submitted to the FTA before the end of the Tax Period within which the joining of a Tax Group is requested.
Upon approval by the FTA, the relevant Subsidiary shall join the Tax Group from the beginning of the Tax Period specified in the application or such other Tax Period determined by the FTA.