The non-resident company is obligated to register at ZATCA and file annual tax returns on fixed dates as stipulated in the provisions of Article (60) of the Tax Law and Article (57) of its Implementing Regulations. In line with the same regulations, such companies are obligated to provide ZATCA with fundamental information about the contracts concluded with the private sector and inform ZATCA with any amendments thereto during the statutory and tax compliance calendar. Besides, it has to adhere to the provisions of Article 68 of the Tax Law and Article (63) of the Implementing Regulations concerning withholding tax on amounts paid to non-residents establishment -not covered by the tax exemption decree- to be submitted by the resident establishment to ZATCA according to the statutory and tax compliance calendar.​​