Article 64 - Appointment of the Filing Constituent Entity

A Filing Constituent Entity, which is appointed pursuant to Article 18 of the Law or Paragraph B or C of this Article, shall submit to the Bureau a written consent in a manner acceptable to the Bureau under which all Entities which have appointed it as Filing Constituent Entity consent to such appointment.

Where the Filing Constituent Entity ceases its economic activity in the Kingdom or leaves the Multinational Enterprise Group as described in Article 38 of these Regulations or is otherwise no longer located in the Kingdom, the Filing Constituent Entity shall, in the manner prescribed by the Bureau, appoint or arrange to appoint another Filing Constituent Entity and shall provide a written consent within 30 days from the date of the occurrence of any of the aforementioned cases.

Notwithstanding paragraph B of this Article, the Filing Constituent Entity may, for any reason, submit a new written consent in the manner acceptable to the Bureau, to appoint another Constituent Entity, Joint Venture or Joint Venture Subsidiary located in the Kingdom which is part of the same Multinational Enterprise Group which it represents as per Article 18 of the Law to act as the Filing Constituent Entity.

Where another Filing Constituent Entity is appointed under Paragraph B or C of this Article, it shall assume all the responsibilities and obligations imposed by the Law and these Regulations on the previous Filing Constituent Entity for the previous Fiscal Years including submission of Tax Returns, payment of Tax and record retention from the date of the change in the Filing Constituent Entity as notified by the Bureau to that Entity.