Saudi Arabia Tax Agency Issues Guidance on Withholding Taxes in English

The Saudi General Authority of Zakat and Tax July 6 issued a withholding tax guide in English. Topics covered include: 1) the scope and application of withholding tax provisions; 2) obligations of withholding tax agents; 3) the definitions of resident, nonresident, and permanent establishment; 4) the types of payments subject to withholding taxes; and 5) tax rates, exemptions, and filing requirements. [Saudi Arabia, General Authority of Zakat and Tax, 07/06/21]

Reference:
View Withholding Tax Guide in English. View Index.