The Zakat, Tax, and Customs Authority (ZATCA) has urged enterprises subject to withholding tax in the Kingdom to submit their withholding tax returns for January 2025 by no later than 10 February 2025.
The Authority emphasized the importance of submitting returns promptly via its website (zatca.gov.sa) to avoid penalties for late payment, which are 1% of the unpaid tax for each 30-day delay past the due date.
ZATCA has also invited business taxpayers who need further information about withholding tax to reach out through the unified call center (19993), available 24/7, or via the 'Ask Zakat, Tax, and Customs' account on X platform (@Zatca_Care), email (info@zatca.gov.sa), or live chat on the Authority's website.
Withholding tax applies to all payments made from a source in the Kingdom to non-resident entities without a permanent establishment in the Kingdom, based on the rates set out in Article 68 of the Income Tax Law and Article 63 of its executive regulations.