The Saudi Zakat, Tax, and Customs Authority (ZATCA) has published an English-language Withholding Tax Guideline dated 6 July 2021, which provides guidance on the application of the withholding tax (WHT) provisions of the Income Tax Law and its regulations. The guideline includes sections on:

• Scope of application of the WHT provisions:
  • The Withholding Agent
  • Who are Resident legal or natural P…