ZATCA has issued guidance clarifying when electronic marketplaces are treated as deemed suppliers under Article 47 of the VAT Regulations.

On 25 January 2025, Zakat, Tax and Customs Authority (ZATCA) issued guidelines to clarify the application of Real Estate Transaction Tax (RETT) in the case of build-own-operate-transfer (BOOT) contracts.

On 29 December 2024, the Zakat, Tax, and Customs Authority (ZATCA) announced the extension of the "Cancellation of Fines and Exemption of Financial Penalties" initiative, until 30 June 2025.

In the context of Saudi Arabia's economic and structural reforms, as well as the country's goal of increased diversification economically, socially and culturally in line...

In May 2025, Saudi Arabia issued a new White Land Tax Law under Royal Decree No. M/244, replacing the earlier 2016 regime. On 10 July 2025...

In February 2021, the government of the Kingdom of Saudi Arabia (the "KSA") announced that by 2024 it would cease doing business with international companies whose regional headquarters...

The MoCI warned practitioners of real estate valuation from carrying on their profession without obtaining a temporary membership from the Saudi Authority for Accredited Valuers (the Authority) authorizing them to do so.

As you may be aware, yesterday, 5th December, the European Union ("EU") Commission produced a list of 17 countries identified for their perceived failures in regards to good tax governance.

The Zakat, Tax and Customs Authority (ZATCA) is the regulatory body responsible for tax collection and assessment in Saudi Arabia. This includes the collection of Zakat, a religious tax, as well as Value Added Tax (VAT).

As Saudi Arabia continues to align its economic framework with Vision 2030, significant proposed changes to the Income Tax Law (ITL) and related regulations have been introduced for public consultation.

ZATCA has issued significant amendments refining the tax base, reclassifying excise goods, updating tax rates, and strengthening compliance obligations. The amendments take effect from January 1, 2026.

Businesses and consumers are confronting a pair of new tax laws in Saudi Arabia.

With over 30 years of experience in both Big 4 and industry, Craig McAree leads A&M's Saudi Tax practice with a clear vision and deep expertise. In this interview, he shares the story behind the launch of our practice...

Recently, detailed guidance for e-invoicing was released by the Zakat, Tax and Customs Authority (ZATCA) in Arabic and English.

On 03/05/1438 H (corresponding to January 31st, 2017 G), Saudi Arabia ratified the Gulf Cooperation Council (GCC) Value Added Tax Framework Agreement (the "Framework Agreement") by virtue of Royal Decree No. M/51.

Oil and gas companies have historically been subject to tax in Sharjah under Sharjah Income Tax Decree 1968 at the top rate of 55%. On 13 February 2025, Sheikh Sultan bin Muhammad Al-Qasimi enacted a new law.

The Ministry of Labor and Social Development (MOL) is discussing a potential new employment system for Saudi employees named "Flexible Work" (Flexible Work).

The Saudi Zakat, Tax and Customs Authority has announced the extension of the initiative to waive fines and exempt taxpayers from financial penalties under all tax systems for an additional six months...

Pursuant to Royal Decree No. M/4 dated 24 November 2015 and to Council of Ministers Decision No. 377 dated 13 June 2016, the Saudi Arabian legislator issued the White Land Tax Law (the "Law") and its implementing regulations (the "Regulations").

On 12 May 2025, the Saudi Council of Ministers issued Resolution No. 758, approving amendments to the White Land Tax Law issued by Royal Decree number (M/4) dated 12/02/1437H...