Zakat & Tax

From the text of the Income Tax Law and its Regulation: who withholds, when a payment is from a Saudi source, the amended rate table, the ten-day deadline, personal liability and the 1%-per-month penalty. ... Read more

From the text of the 1445H Zakat Collection Regulation: the 120-day deadline, the Gregorian-year rate, the estimated-payer formula, and the real consequences of being late — none of them a percentage fine. ... Read more

The deadline for objecting to a ZATCA assessment, the items most open to challenge, how a coherent objection file is built, and the trade-off against the penalty waiver initiative. ... Read more

Wave 25 criteria for Phase 2 e-invoicing in Saudi Arabia and the 1 February 2027 integration deadline — how to confirm whether your business is targeted and what integration requires. ... Read more