ZATCA emphasised that companies must meet the deadline to avoid late payment penalties, which amount to 1 per cent of the unpaid tax for every 30 days of delay past the due date.
The authority also reminded taxpayers that withholding tax applies to all payments made from sources within the Kingdom to non-resident entities that do not maintain a permanent establishment in Saudi Arabia, in line with Article 68 of the Income Tax Law and Article 63 of its implementing regulations.
Saudi tax warning
For inquiries or assistance, taxpayers can reach ZATCA through multiple channels, including:
