The Zakat, Tax and Customs Authority (“ZATCA”) issued a new guideline related to the tax ruling request mechanism in the Kingdom of Saudi Arabia (“KSA”).
The mechanism shall be used by taxpayers to request a reliable opinion by ZATCA on the interpretation of the laws and implementing regulations applicable in KSA regarding VAT or income tax (including the withholding tax), on matters related to their current or planned economic activity.
Source Zatca