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Are the supply contracts to Saudi Arabia that involve related businesses subject to Income Tax?

In case there are businesses related the supply contracts to Saudi Arabia that is not explicitly specified in the agreement, the revenues of each related business carried out in the kingdom are estimated at 10% of the total value of the contract.If the value of the related businesses is determined, they are taxable according to the nature of such businesses.​​​​
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Last Update: 02 Dec 2025 01:16 PM Saudi Arabia Time

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