Upon whom the Income Tax is levied on?
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- Resident capital companies that have shares of non-Saudi partners.
- Natural non-Saudi residents who conduct business in Saudi Arabia.
- Non-resident persons who conduct business in Saudi Arabia through without having a permanent establishment.
- Non-resident persons who generate taxable income from resources in Saudi Arabia.
- A person working in the natural gas investment sector.
- A person working in the oil and hydrocarbon production sector.