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Are payments made to non-resident companies for the purchase or rental of films, programs and television series subject to Withholding Tax? If yes, then at which tax rate?

If such purchase involves the transfer of all rights, in this case, it is considered a purchase of goods not subject to Withholding Tax. But If it is purchased or leased to be used in local broadcasting and was licensed by the seller without granting the buyer the full legal right of such materials, it is considered a royalty payment and will be subject to a 15% Withholding Tax.​
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Last Update: 04 Sep 2020 06:15 PM Saudi Arabia Time