March 10 is the deadline for establishments subject to withholding tax in the Kingdom to submit their forms for February.
The Zakat, Tax and Customs Authority (ZATCA) reported that submissions must be made through the website zatca.gov.sa. Failure to comply results in a late payment penalty of 1% of the unpaid tax for every 30 days of delay from the due date.
Withholding tax applies to all payments made from a source in the Kingdom to non-resident entities without a permanent establishment in Saudi Arabia. These taxes follow rates specified in Article 68 of the Income Tax Law and Article 63 of its executive regulations.
Taxpayers can access information via the 24/7 unified call center at 19993, the X account @Zatca_Care, email at [email protected], or instant messaging on the ZATCA website.
What is the deadline and penalty for February withholding tax forms? Establishments subject to withholding tax must submit their forms for February by March 10. According to ZATCA, those who fail to meet this deadline face a late payment penalty of 1% of the unpaid tax for every 30 days of delay calculated from the due date.
Who is subject to withholding tax in the Kingdom? Withholding tax is imposed on all payments made from a source in the Kingdom to non-resident entities. This applies specifically to entities that do not have a permanent establishment in Saudi Arabia, following rates in Article 68 of the Income Tax Law and Article 63 of its executive regulations.
How can business taxpayers contact ZATCA for more information? Taxpayers can contact the unified call center at 19993, which operates 24/7, or use the X account @Zatca_Care. Additional support is available through the email [email protected] or via the instant messaging service located on the ZATCA website.