Brief Information on DZIT  DZIT Organizational Structure  DZIT Directory  Map showing DZIT locations

New Registration  Updating Taxpayers’ Data at DZIT  Registration Forms

Sole Proprietorship Registration Form  Company Registration Form  Taxpayer’s Branch (subsidiary) Registration Form  Individual Registration Form  Non-Resident Registration Form

Returns According to New System  Returns According to Old System - Soon -

Provisional Tax Return  Final Tax Return for Temporary Foreign Companies & Joint Ventures  Final Return for 100% Saudi Companies  Final Return for Zakat Presumptive Assessment  Final Return for Professionals

Monthly Tax Deduction Form  Yearly Tax Deduction Form

Persons Subject to Zakat  Zakat Base Items, Allowed and Disallowed Deductions  Determination of Zakat Base  Filing

Zakat Base Items  Allowed Deductions  Disallowed Deductions

For Books and Records  Presumptive Cases

Tax on Individuals  Corporate Income Tax  Determination of Tax Base  Depreciation Schedule  Examples on Computation of Tax

Persons Subject to Tax  Tax Rates  Filing  Delay Fines and Penalties

Persons Subject to Tax  Tax Rates  Filing  Delay Fines and Penalties  Loss Carry-Forward

Gross Income  Allowed Deductions  Disallowed Deductions  Presumptive Cases

Example of Tax on Individuals  Example of Corporate Income Tax

The First Instance and the Higher Appeal Committees  Objections and Appeals by Zakatpayers  Objections and Appeals by Taxpayers

Legal Text on Zakat Duty  The New Income Tax  The Old Income Tax

Zakat Decree  Zakat Regulations

Income Tax Law  Income Tax By-Law

The Law  The By-Law

Registration Forms  Return Forms  Deduction Forms  Accelerated Tax Payment Form  Contract Acknowledgement Form

Zakat Duty  New Income Tax Law  Old Income Tax Law

Rules for Subjection to Taxation  Allowed Deductions  Withholding Tax  Others

Tax On Individuals  Corporate Tax  Natural Gas Investment Tax  Tax On non-Residents  Determination of Tax Base  Taxpayer's rights & obligations

Treaties on Avoidance of Double Taxation Between KSA and France  Treaties of Reciprocal Exempt of Air and Maritime Transportation Activities Between KSA and USA  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  Tax Rates  Filing  Penalties  Tax rules on partnerships (personal companies)

Persons Subject to Tax  Tax Rates  Filing  Penalties

Persons Subject to Tax  Tax Rates

Persons Subject to Tax  Concept of Permanent Establishment  Withholding Tax

Tax Base  Taxable Income  Allowed Deductions  Disallowed Deductions  Presumptive Cases