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 Persons?
- Permanent establishment
- What are the payments that are subject to WHT?
- Payment to a Nonre…