A Taxpayer who is subject to zakat or tax whether an individual or an entity must register with the Department of Zakat and Income Tax (DZIT). Registration is done by filling out the proper registration form to be obtained from DZIT’s Head-office, its field offices, financial offices (in districts that have no DZIT field-offices), or from DZIT’s web-site. The registration form may be filled out at the web-site. The taxpayer should attach with the completed registration form a copy of the following:

1. The identity card for Saudis or passport for non-Saudi.
2. Investment permit.
3. Articles of association and amendments thereof.
4. A copy of commercial registration certificate of main office and subsidiaries if

    available.
5. Other permits (issued by Municipalities, or Ministries of Information,

    Commerce, etc.).
6. A certificate of capital deposit at a bank for Saudi companies.
 

7.It is to be noted that the taxpayer may personally contact the Department of Zakat and Income Tax (DZIT). The taxpayer may also authorize others to represent him in front of DZIT under the following conditions:

1. The taxpayer may authorize his chartered accountant who is licensed in accordance with Chartered Accountants Rules. The Chartered Accountant may authorize one of his employees provided that the employee is a formal employee of the chartered accountant office and is covered by the social insurance as such.
2. The taxpayer may authorize a person who is a licensed zakat and taxes services provider under the rules approved by Minister of Commerce resolution number 946, dated 26/7/1419H.
3. The taxpayer may authorize his own employee who is covered by the social insurance as such.

Note: Other follow-up persons or general services offices are not allowed to represent the taxpayer in front o DZIT.