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Saudi Arabia: Tax ruling requests, updated guidelines

Saudi Arabia: Tax ruling requests, updated guidelines

Saudi Arabia’s General Authority of Zakat and Tax (GAZT) updated its guidelines for taxpayers requesting tax rulings.


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A tax ruling is an interpretation of application of the tax law, issued by the GAZT to the taxpayer at the taxpayer’s request. The tax ruling is intended to interpret Saudi tax provisions with regard to the specific activities or transactions undertaken by the taxpayer requesting the tax ruling.

Under the tax ruling request process, any taxpayer registered with the GAZT for income tax, excise tax or value added tax (VAT) purposes may submit a tax ruling request to the GAZT.

The GAZT is not bound to issue a ruling in response to every request submitted. Therefore, before considering a ruling request, taxpayers would need to consider several factors such as the complexity of the matter, whether sufficient guidance has already been issued, and the ultimate benefit of obtaining a ruling.

Read a July 2020 report [PDF 150 KB] prepared by KPMG  

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