Regulation Tax

Withholding Tax Regulations (English)

These ZATCA withholding tax regulations (English) explain obligations on cross-border payments, applicable rates, returns, and documentation for Saudi payers. Treasury and tax teams pair them with the Income Tax Law and treaty positions. Replace informal “WHT guide” placeholders with this official PDF for accounts payable and intercompany recharge policies.

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zatca-withholding-tax-regulations-en.pdf

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Document details

Publication year

2024

Official source

https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/default.aspx

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