The Zakat, Tax and Customs Authority has invited establishments subject to withholding tax in the Kingdom to submit withholding tax forms for the month of May 2025 by June 10, 2025 at the latest. <The Authority urged establishments to submit withholding tax forms through its website (https://zatca.gov.sa/ar/pages/default.aspx). To avoid a late payment penalty of 1% of the unpaid tax for every thirty days of delay from the due date.

The Authority urged taxpayers to promptly submit the withholding forms through its website (). Business taxpayers wishing to obtain more information on withholding tax are invited to contact the Authority through the 24-hour call center number (19993), the "Ask Zakat, Tax and Customs" account on the X platform (@Zatca_Care), email ([email protected]) or through live chat on the Authority's website.

The tax is levied on the business sector and is subject to a late payment penalty of 1% for every thirty days late. 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, according to the rates specified in Article 68 of the Income Tax Law and Article 63 of its Executive Regulations.

All payments made from a source in the Kingdom to non-resident entities that do not have a permanent establishment in the Kingdom are subject to withholding tax.