The Zakat, Tax and Customs Authority (ZATCA) urged taxpayers in the business sector eligible for the withholding tax (WHT) in Saudi Arabia to file their tax returns for December on a date no later than January 10.

ZATCA has called on the taxpayers to file their tax returns immediately through its website (zatca.gov.sa) to avoid a fine of 1% of the unpaid tax for each 30 days after the due date.

In the meantime, ZATCA invites taxpayers in the business sector who wish to learn more about WHT to reach out via its 24/7 call center hotline (19993), the Customer Care Twitter account (@Zatca_Care), via e-mail (info@zatca.gov.sa), or by instant message on ZATCA's website (zatca.gov.sa).

The WHT is one of the tax laws in force in the Kingdom; the tax is withheld from the total income of non-resident establishments that provide services within the Kingdom at specific rates stipulated in Article 63 of the Implementing Regulations of Income Tax Law.

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