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Mandatory “Tax Ruling” service

The Zakat, Tax and Customs Authority (“ZATCA”) announced on its website an update related to the “tax ruling” service.

The tax ruling is a service or mechanism used by the applicant to obtain a reliable opinion from ZATCA on how to implement the texts of the relevant laws, executive regulations and controls regarding taxes applied in the Kingdom. One of the features of this service is that it is available to those registered with ZATCA and those who are not registered, if the criteria are met to accept the request for a tax ruling, in order to benefit all those who have existing economic activities or commercial transactions, or are in the planning stage to start them, or those who are interested, whether from within the Kingdom or Outside of it, with regard to the application of tax laws and regulations of all kinds

ZATCA has has become obligated to implement what was stipulated in the guideline, so that the tax or zakat treatments contained in the tax ruling are obligatory to apply to ZATCA, which would contribute to raising awareness and achieving tax certainty.

This service came within the framework of the efforts undertaken by ZATCA towards educating taxpayers, interested parties and stakeholders, which leads to raising their awareness and enhancing their compliance.


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