If the shipper is a resident or a non-resident that carries out business through a permanent establishment, it should; as a result, file a tax return within the time-limit of 120 days starting from the end of its fiscal year. Subsequently, Its net profit will be subject to a 20% Income Tax of its tax base. If the shipper is non- resident and doesn’t carry out any business activities in Saudi Arabia through a permanent establishment, it will be subject to a 5% Withholding tax of the total amount paid to it from the source in Saudi Arabia.​