The Higher Appeal Committee ruled that freight and insurance paid on import of assets whether owned or leased should not constitute as Saudi source income. This ruling goes against the interpretation issued by the Department of Zakat and Income Tax regarding the issue on withholding tax on freight and insurance charges on leased equipment.
Related Posts

Saudi Arabia opens VAT refund claims for individuals on real estate supplies
Saudi Arabia’s General Secretariat of the Zakat, Tax and Customs Committees has begun accepting claims for VAT
Read More
Saudi Arabia: ZATCA reminds businesses of September, Q3 2026 VAT return deadline
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has urged businesses subject to VAT to submit VAT returns for
Read More
Saudi Arabia: ZATCA issues guide on annual disclosure form for RHQs
Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) has published a user guide on how regional headquarters (RHQs)
Read More
Saudi Arabia: ZATCA issues deadline reminders for VAT, excise tax returns
Saudi Arabia’s tax authority, the Zakat, Tax and Customs Authority (ZATCA) has released two press releases
Read More
Saudi Arabia: ZATCA consults Real Estate Transaction Tax penalties
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) opened a public consultation on a draft classification of
Read More
Saudi Arabia, Argentina advance income tax treaty
The Saudi Arabian Council of Ministers authorised the signing of an income and capital tax treaty with Argentina on 1
Read More