The Zakat, Tax and Customs Authority (ZATCA) called on establishments subject to withholding tax in the Kingdom to submit their tax returns for the last December, no later than January 10. ZATCA urged establishments to file their tax returns as promptly as possible via its website (zatca.gov.sa) to avoid paying a fee for the delay. The charge is 1% of the unpaid tax for each thirty days after the deadline.

ZATCA also encouraged business taxpayers who would like additional information about the withholding tax to get in touch with them through the "Ask Zakat, Tax and Customs" account on (X) platform (@Zatca_Care), or the call center unified No. (19993), which is open 24 hours a day, seven days a week or through email (info@zatca.gov.sa), or by instant chat on the website (zatca.gov.sa).

It is noteworthy that the withholding tax is imposed at the rates outlined in Article Sixty-Eight of the Income Tax Law and Article Sixty-Three of its Implementing Regulations on all payments paid to non-resident entities in the Kingdom from sources located in the Kingdom.