Department of Zakat and Income Tax - Saudi Arabia - Latest News

The new In come Tax Law is effective as of 13/6/1425 H - 30/7/2004 -- Your Voluntary Compliance helps us to provide you a better service

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AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF PAKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME

CONVENTION BETWEEN THE KINGDOM OF SAUDI ARABIA AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON

Persons Subject to Tax

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Persons Subject to Tax

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Ministerial Decision number (3294), dated 15/11/1431 H.

The Minister of Finance,

Based on authorities vested in him,

After viewing Article (79) of Income Tax Law, issued by Royal Decree No. (M/1), dated 15/1/1425H granting Minister of Finance the power for issuing instructions and taking measures he deems necessary for implementation of Income Tax Law,

After viewing the Implementing Regulations of Income Tax Law issued by Ministerial Decision No. (1535), dated 11/06/1425 H, and the Department of Zakat and Income Tax Director General's letter No. (234/1/30), dated 23/11/1430 H. in which he proposed amendment to Paragraph (4) of Article (5) of the Implementing Regulations in order to avoid double taxation resulting from taxation of dividends distributed by a resident capital company to another investing resident capital company,

After viewing the Ministry of Finance's Legal Department General Manager's letter No. (22990/42), dated 26/2/1431H. concurring with the proposed amendment,

Has decided the following:

First: Paragraph (4) of Article (5) of the Implementing Regulations of Income Tax Law is amended to read as follows:

" (4) Income derived by a capital company resident in the Kingdom from its operations and those of its branches inside and outside the Kingdom subject to the following:

(a) in regard to income from its investments in another capital company resident of the Kingdom, and in order to avoid double taxation, such income shall be excluded from taxation provided the following are met:

1- income has been subject to tax in the Kingdom,

2- The share in the invested company is not less than 10 percent,

3- The period of ownership of share is not less than one year.

(b) in regard to income from its investments and operations outside the Kingdom, such income shall be subject to tax in the Kingdom unless otherwise stipulated in a treaty of avoidance of double taxation between the Kingdom and the country where the investment is carried out."

Second: This decision shall be informed to the concerned for implementation.

Minister of Finance

Ibrahim Bin AbudAziz AlAssaf

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