The Zakat, Tax and Customs Authority (Zatca) has invited establishments subject to withholding tax in the Kingdom to submit withholding tax forms for August 2025 by no later than September 10, 2025.

Zatca urged establishments to submit their withholding tax forms through its website (https://zatca.gov.sa/) to avoid a late payment penalty of (1%) of the tax. It urged establishments to submit tax withholding 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.

Zaatari urged establishments to expedite the submission of tax withholding 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. Zatca invited business taxpayers wishing to obtain more information about the withholding tax to contact Zatca through the unified call center number (19993), which operates 24 hours a day, seven days a week, or the "Ask Zakat, Tax and Customs" account on the X platform (@Zatca_Care) or email ([email protected]) or through instant messaging on the Authority's website.

Zatca's withholding tax is levied through the Zakat, Tax and Customs website. The 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.