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Amendments On Transfer Pricing Instructions

The Zakat, Tax and Customs Authority "ZATCA" published on its portal the new version of the transfer pricing instructions, which were previously issued by to the decision of the Board of Directors of the Zakat, Tax and Customs Authority No. (8-2-23) dated 08/28/1444 AH corresponding to 03/20/2023 AD.

The amendments made to the instructions are major and historical, as it will includes zakat-payers within the scope of application of transaction pricing, which limited to income tax payers. Article Two, stipulated that: All provisions of this law shall apply - unless otherwise stated - to everyone who is considered taxpayer or zakat-payer under the law and its executive regulations or the zakat collection regulations, or both.'


Umm Al-Qura newspaper

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