Saudi Arabia: Electronic filing update

15 October, 2014

Monthly withholding tax return (Form Q7), will no longer be accepted at the Department of Zakat and Income Tax (“DZIT”). The return must be filed electronically and effective as early as possible. Organizations filing for monthly withholding tax

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Luxembourg-Saudi Arabia DTA entered into force

18 September, 2014

The Double Taxation Agreement (DTA) between Luxembourg and Saudi Arabia has entered into force on September 1,

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US: Treasury Department republishes list of boycott countries that result in restriction of US tax benefits

28 August, 2014

The list of countries that requires cooperation with, or participation in, an international boycott as a condition of doing business has been republished by the US Treasury Department. The countries listed are Iraq, Kuwait, Lebanon, Libya, Qatar,

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Saudi Arabia- Draft regulations concerning the computation and collection of Zakat

03 July, 2014

The Saudi Shura Council has approved on 9 June 2014 draft regulations concerning the computation and collection of Zakat on commercial and professional activities. The regulations accept Zakat payers to pay up to 20% of their Zakat to registered

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Saudi Arabia: Simplifying Expat Worker Fees

28 June, 2014

The Council of Ministers of Saudi Arabia revealed a decision to ease the levy on employer of expat workers. According to the new measures companies with nine or fewer employees will be able to employ up to four expat workers without paying the

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Azerbaijan -Saudi Arabia: Protocol to DTA

25 May, 2014

Azerbaijan and Saudi Arabia signed a double taxation agreement (DTA) on May 13, 2014. No further details of the agreement are currently

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Saudi Arabia issues new Ministerial Resolution amending tax by-laws

27 April, 2014

Saudi Arabia issued Ministerial Resolution No 1776 on 19 March 2014 to give effect to changes in some of the implementing regulations of the tax law. The resolution is effective from the date of issue and will apply to all tax cases including those

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Saudi Arabia Authorizes Signature of Tax Treaties with Kosovo and Venezuela

25 April, 2014

On March 24, 2014, Saudi Arabia gave permission to the Finance Ministry to go ahead with the signature of draft income tax treaties with Kosovo and Venezuela. No further details of these treaties are currently

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Treaty between Saudi Arabia and Luxembourg approved by Saudi Arabia

15 April, 2014

Saudi Arabia approved the double taxation agreement with Luxembourg on 31 March

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Treaty between Ethiopia and Saudi Arabia approved by Saudi Arabia

15 April, 2014

Saudi Arabia approved the double tax with Ethiopia on 31 March 2014. The treaty will enter into force when the appropriate ratification procedures have been completed in both

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Saudi Arabia and Hungary sign a DTA

31 March, 2014

Saudi Arabia and Hungary signed a double taxation agreement (DTA) on 24 March 2014. No further details of the agreement are currently

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Saudi Arabia –Signed the Multilateral Convention of OECD

19 November, 2013

The government of Saudi Arabia has signed the Multilateral Convention of OECD on Mutual Administrative Assistance in Tax Matters. This would provide spontaneous exchange of information, simultaneous tax examinations, and assistance in tax collection

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Income and capital tax treaty between Saudi Arabia and Luxembourg

08 September, 2013

The income and capital tax treaty between Saudi Arabia and Luxembourg was signed on 7 May 2013. The text of the treaty has become available now. The treaty will now undergo with some ratification procedures. The new treaty is expecting to become

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Saudi Arabia – Procedures to claim reduced withholding tax rates under tax treaties

01 September, 2013

The tax authority of Saudi Arabia has issued guidance- Circular No. 5068/16/1434 about the procedure of claiming reduced withholding tax rates under double tax treaty conventions of Saudi Arabia. According to the guidance an entity of Saudi Arabia

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Income and Capital Tax Treaty between Saudi Arabia and Ukraine

03 January, 2013

To build tax cooperation, Saudi Arabia and Ukraine signed an Income and Capital Tax Treaty on 2 September 2011 which enters into force on 1 December 2012. The treaty will be effective from 1 January 2013. According to the treaty the default tax

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