The Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the seventeenth wave for implementing the integration phase of e-invoicing, as it clarified that the seventeenth.

As an extension of the developmental efforts in the Kingdom of Saudi Arabia to attract regional headquarters of global companies, the Kingdom announced in February 2021 the prohibition of government entities from contracting with companies whose regional headquarters are not located in the Kingdom by January 1, 2024.

Saudi Arabia declared that the VAT rate will be increased from 5% to 15%, which will be effective as of July 1, 2020.

At Alvarez & Marsal Saudi (A&M), our values are the foundation of everything we do. Integrity, quality, objectivity, inclusivity, and a culture of fun and personal reward shape how we deliver results...

The Zakat, Tax and Customs Authority (ZATCA) of Saudi Arabia has issued a new decision regarding the Fee Rules on Customs Services Provided at Customs Ports.

On 14 January 2025, the Zakat, Tax and Customs Authority (ZATCA) issued a proposed amendment to Article No. 73 of the Zakat Collection Implementing Regulations (the Regulations) aimed at specifying the Zakat.

Saudi Arabia has issued immediate amendments to the Integrated Tariff (Umm Al‑Qura Issue 5124, Nov 27, 2025), further aligning with the GCC's 12‑digit tariff code structure.

In December 2025, ZATCA has clarified the distinction between transfer of know-how/knowledge and technical or consultancy services which directly affects Withholding Tax (WHT) treatment.

Tax reforms are part of the Saudi 2030 Vision and the economic development in Saudi Arabia. Recently, Saudi Arabia introduced the value-added tax (VAT) and real estate transaction tax (RETT).

Staying ahead of tax audits is crucial for any business seeking compliance and peace of mind. This article uncovers the most common audit triggers, from discrepancies in reported income to cash based businesses ...

The Kingdom of Saudi Arabia (the "KSA") possesses one of the largest economies in the Middle East and North Africa (MENA) region.

Some businesses in the Kingdom of Saudi Arabia (KSA) may have been structured to circumvent the Kingdom's foreign ownership restrictions in order to benefit from the ...

It appears that the new framework for Saudi Arabia's Regional Headquarters (RHQ) is strategically positioned to serve as a potential tax haven.

The Zakat, Tax and Customs Authority (ZATCA) published on May 3, 2024 the newly amended Real Estate Transaction Tax Executive Regulations (RETT) pursuant to the resolution of His Excellency the Minister of Finance, No. (1445-88-1) issued on 09/02/1445 AH, corresponding to 03/12/2024 AD.

ZATCA has relaunched the Tax Penalties Exemption Initiative, effective January 1 to June 30, 2026, offering taxpayers a renewed opportunity to regularize their tax positions.

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...