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Can the tax be deducted from the permanent establishment expenses paid by the head office in the income tax?

The expenses of the head office incurred by the branch that are not included within the deductible expenses in accordance with the Income Tax Law and in which they have been taxed, tax for such payments will be deducted from the income tax payable by the permanent establishment in accordance with paragraph (g) of Article (68) of the Income Tax Law.

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Last Update: 02 Dec 2025 01:16 PM Saudi Arabia Time

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