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Article
Tax Alert: Announcement Of 17th Wave For E-invoicing Phase 2 Implementation
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.
Saudi ArabiaTax
KPMG
Article
Regional Headquarters In The Kingdom Of Saudi Arabia
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 ArabiaTax
Eyad Reda Law Firm LLP

A&M's Core Values – Building Trust And Impact In The Kingdom

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...

Saudi ArabiaTax

Alvarez & Marsal

KSA | New Customs Services Fee Structure

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.

Saudi ArabiaTax

Alvarez & Marsal

Tax Alert: Proposed Amendment To The Zakat Regulations

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 ArabiaTax

MIDDLE EAST TAX ALERT | Immediate Amendments To The KSA Integrated Tariff

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.

Saudi ArabiaTax

Alvarez & Marsal

Understanding Common Tax Audit Triggers And Preparing Effectively

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 ...

Saudi ArabiaTax

Alvarez & Marsal

Tax Incentives In The Kingdom Of Saudi Arabia

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

Saudi ArabiaTax

A Closer Look At GCC's Tax Reforms: Implications For Multinational Enterprises

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

Saudi ArabiaTax

Tax Alert: ZATCA Issues Guidelines On RETT For BOOT Contracts

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.

Saudi ArabiaTax

Amendments To Real Estate Transaction Tax Executive Regulations

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.

Saudi ArabiaTax

SAUDI ARABIA TAX ALERT | VAT Guide On Electronic Marketplaces And Deemed Supplier Rules (Effective January 1, 2026)

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

Saudi ArabiaTax

Alvarez & Marsal

SAUDI ARABIA TAX ALERT | Amendments To The Excise Tax Implementing Regulations (December 2025)

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.

Saudi ArabiaTax

Alvarez & Marsal

Non-Cooperative Tax Jurisdictions: Ongoing Developments In Respect Of The European Union's Strategy On Governance

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.

Saudi ArabiaTax

Al Tamimi & Company

Meet Craig McAree, Head Of Tax At A&M Saudi

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...

Saudi ArabiaTax

Alvarez & Marsal

Tax Alert: ZATCA Releases A Tax Bulletin On The Application Of WHT Under DTAAs

In January 2025, the Zakat, Tax, and Customs Authority (ZATCA) released a tax bulletin providing explanation and guidance on the application of withholding tax (WHT) under double tax avoidance agreements (DTAAs).

Saudi ArabiaTax

White Land Tax In Saudi Arabia: Implementing Regulations And Riyadh Roll-Out

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...

Saudi ArabiaTax

Al Tamimi & Company

New Law On Corporate Taxation In The Emirate Of Sharjah: A New Era For Natural Resource Companies

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.

Saudi ArabiaCorporate/Commercial Law

Al Tamimi & Company

KSA Regional Headquarters Tax Incentives

On 16 February 2024, the Zakat, Tax, and Customs Authority (ZATCA) released the new Regional Headquarters rules (RHQ). These rules apply in addition to the Zakat/Tax Law provisions and the Ministry...

Saudi ArabiaTax

Alvarez & Marsal

The Saudi Arabian White Land Tax Law

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").

Saudi ArabiaReal Estate and Construction

Showing 1–20 of 30 results

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