If a marketing company outside the Kingdom provided services to a Saudi company, such as promoting hours on TV channels to advertise the company's products abroad, are the expenses paid to the advertising company subject to a Withholding Tax?

If the services of the advertising company abroad are restricted to promoting the company's local products through TV channels without having a role in designing films or developing of any related marketing research, the expenses paid are not considered to have been obtained from a source in Saudi Arabia, as stipulated in paragraph (A / 8) of Article 5 of the Income Tax Law; because these expenses have occurred from services and therefore are not subject to a withholding tax. If the marketing of the company was developed within Saudi Arabia, all services concluded, in this case, are subject to a withholding tax.

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If a marketing company outside the Kingdom provided services to a Saudi company, such as promoting hours on TV channels to advertise the company's products abroad, are the expenses paid to the advertising company subject to a Withholding Tax?