Overpriced Related-Party Transactions: Arm’s Length Adjustment Rules in Saudi Arabia

2 days ago

In Saudi Arabia, related-party transactions must comply with the arm’s length principle to ensure that taxable income is not distorted…

Occupational Hazard Insurance Contributions and Employer Obligations in Saudi Arabia

2 days ago

Occupational hazard insurance is a crucial component of workplace safety compliance in Saudi Arabia. Employers are legally required to contribute…

Non-Resident Service Payments in Saudi Arabia: Withholding Tax (WHT) Rates from 5% to 20%

2 days ago

Saudi Arabia imposes withholding tax (WHT) on payments made to non-resident entities and individuals for services rendered. These WHT rates…

Non-Deductible Expenses in Saudi Corporate Tax: Wages, Bribes, Entertainment & More

2 days ago

For corporate taxpayers in Saudi Arabia, understanding non-deductible expenses is critical to ensure compliance with the Zakat, Tax and Customs…

Non-Deductibility of Bribes and Other Illegal Payments: Saudi Corporate Tax Compliance Guide

2 days ago

In Saudi Arabia, the Zakat, Tax and Customs Authority (ZATCA) strictly prohibits the deduction of bribes, kickbacks, facilitation payments, and…

Navigating Ministerial Resolution No. 1463: Zakat Bylaws & Past Years (Deadline: 31 August 2025)

2 days ago

Saudi corporate taxpayers have a limited-time window to apply the new Zakat Executive Regulations (Bylaws) to prior fiscal years. Under…

Natural Gas Investment Tax Rates After NGIT Repeal in 2018: What Saudi Corporate Taxpayers Need to Know

2 days ago

The repeal of the Natural Gas Investment Tax (NGIT) in Saudi Arabia in 2018 significantly changed the tax landscape for…

Monthly vs. Quarterly VAT Returns: Which Applies to Your Business in Saudi Arabia?

2 days ago

Under the Saudi Arabian VAT Law, businesses registered with the Zakat, Tax and Customs Authority (ZATCA) are required to file…

Mixed Ownership Entities: Splitting Income Tax and Zakat Liabilities in Saudi Arabia

2 days ago

Corporate entities in Saudi Arabia with mixed ownership—combining GCC and non-GCC shareholders—must navigate complex rules for splitting their liabilities between…

Loss Carryforward Rules: Using Operational Losses to Reduce Taxable Profit in Saudi Arabia

2 days ago

For corporate taxpayers in Saudi Arabia, operational losses don't always mean the end of financial stability. The Zakat, Tax and…

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