The Zakat, Tax and Customs Authority has invited establishments subject to withholding tax in the Kingdom to submit withholding tax forms for March 2025 by April 10, 2025. It urged establishments to submit withholding tax forms through its website (zatca.gov.sa), to avoid a late payment penalty of 1% of the unpaid tax for every 30 days of delay from the due date.

ZTCC invited business taxpayers wishing to obtain more information on withholding tax to contact it through the unified call center number (19993), which operates 24 hours a day, seven days a week, or the "Ask ZTCC" account on the (X) platform, email ([email protected]), or through instant messaging on the Authority's website.
Withholding tax is imposed on all payments made from a source in the Kingdom to non-resident entities that do not have a permanent establishment in the Kingdom, in accordance with the rates specified in Article 68 of the Income Tax Law and Article 63 of its Executive Regulations.