Department of Zakat and Income Tax - Saudi Arabia - The New Income Tax Law - Natural Gaz Investment Tax: Persons Subject to Tax

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

Brief Information on DZIT

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Persons Subject to Zakat

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Natural Gas Investment Tax

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Determination of Tax Base

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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

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

Disallowed Deductions

Presumptive Cases

Natural Gas Investment Tax : Persons Subject to Tax

Due to the nature and unique features of the natural gas investment activity, the Income Tax Law has a separate chapter for it. Where no provision is stated in this chapter, the provisions of articles of other chapters of the law shall apply.

1. Persons Subject to Natural Gas Investment tax:
A natural gas investment tax shall be imposed on every natural or legal person, including Saudis and others who receive the same treatment like Saudis, engaged in natural gas, natural gas liquids, and gas condensates investment activities within the Kingdom.