The Zakat, Tax and Customs Authority (ZATCA) has called on establishments subject to withholding tax in the Kingdom of Saudi Arabia to submit their tax withholding forms for last December 2024 by 10 January 2025.

ZATCA urges establishments to promptly submit their withholding tax forms through its website (zatca.gov.sa) to avoid late payment penalties. A penalty of 1% of the unpaid tax is applied for every 30 days of delay beyond the due date.

ZATCA called on taxpayers from the business sector wishing to obtain more information regarding withholding tax, to contact the 24/7 unified call center number (19993), or “Ask ZATCA" account on (X) (@Zatca_Care), e-mail (info@zatca.gov.sa), or through instant chats through the website. (zatca.gov.sa)

Withholding Tax is imposed on all amounts paid from a source in the Kingdom of Saudi Arabia to non-resident entities that do not have a permanent establishment in the Kingdom, in accordance with the rates specified in Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations. ​