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ATTACHMENT 2 (g)Course ReportKingdom of Saudi Arabia National Commission for Academic Accreditation & AssessmentCOURSE REPORT (CR)A separate Course Report (CR) should be submitted for every course
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A combined comprehensive CR (Corporate Return) is a tax return that consolidates the financial information of multiple related entities, allowing them to report their financial activities as a single entity.
Corporations that are part of a commonly controlled group or affiliated entities are required to file a combined comprehensive CR.
To fill out a combined comprehensive CR, gather financial data from all related entities, ensure accurate calculations of combined income, expenses, and shareholdings, and complete the prescribed tax forms providing detailed information.
The purpose of a combined comprehensive CR is to streamline tax reporting for related entities, promote transparency in the group's financial status, and ensure compliance with tax obligations.
Information required on a combined comprehensive CR includes income, deductions, credits, financial position of each entity, intercompany transactions, and other relevant financial data.
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