If the non-resident establishment or anyone on its behalf carries out any kind of activity in relation to these equipment inside KSA such as operating, supervising, maintaining, or previewing the equipment, It is therefore deemed as a permanent establishment as stipulated in the provisions of paragraph (B) of Article 4 of the Tax Law, whereas if the non-resident establishment is not involved in the activities previously stated, rent will be subject to Withholding Tax as stipulated in the provisions of Article 68 of the Tax Law and Article 63 of the Implementing Regulations.