The following guidelines and prevailing legality need to be taken care as well along with the fulfillment of the aforementioned procedures and guidelines.
- All taxable persons whose annual taxable supplies exceed the mandatory Registration threshold of SAR 375,000 but do not exceed SAR 1,000,000 will be exempted from the requirement to register until 20th December 2018.
- All Non-Resident taxable persons must have one Tax Representative established in Saudi Arabia and who is approved by General Authority of Zakat & Tax “GAZT”. For further information about Tax Representatives or Agents
- General Authority of Zakat & Tax “GAZT” may request documentation from the taxable person to evidence that the above requirements are met.