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Are payments made to a non-resident person who has a permanent establishment in Saudi Arabia subject to the Withholding Tax?

If the payment stated is paid to a non-resident person who carries on a business in Saudi Arabia through this person’s permanent establishment, and that amount paid to this person is relevant to the business activity that the permanent establishment is conducting, then such a payment will be estimated in defining this person’s tax base and will not be subject to withholding tax.​
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Last Update: 04 Sep 2020 06:15 PM Saudi Arabia Time