In the event that the final parent entity of the group of associated companies is an Egyptian company and has companies outside Egypt and the revenues at the group level reached(consolidated group revenue) amounted to three billion pounds during the year, then the final parent entity in this case must present the report at the level of each country (cbcr notification)for a year 2019 during the year 2020 and before the end of December 2020, and for the report for the year 2020, it must be submitted during the year 2021 and before the end of December 2021, and the Egyptian companies within the group must submit only (cbcr notification), bearing in mind that the penalty for not submitting the report is 2% From the value of transactions with related persons, according to Articles (12) and (13) of the Unified Tax Procedures Law No. (206) of 2020, and amended by Law No. (211) of 2020.