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    Contributions to Sustainable Development

    The General Authority of Zakat and Tax (GAZT) continues its efforts in the ‎area of zakat and tax, reflecting its firm commitment to the national course of ‎development and its contribution to achieving financial sustainability that ‎enables KSA to develop and implement medium- and long-term plans in order to ‎attain development goals at all fields. ‎

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الزكاة وعروض التجارة

Zakat and business activities

Zakat is mandatory for business activities that aim to earn money. Zakat is also a duty on all Saudi natural persons residing in the Kingdom, those treated as GCC nationals, Saudi companies based in the Kingdom (which are treated as Saudi nationals) and shares of Saudi governmental bodies.
ضريبة الدخل

Income Tax

Income tax shall be applied on non-Saudi partners’ shares in the Saudi private sector, whether they are natural or legal persons, resident or non-resident. The law shall also be applied on non-residents, whether natural or legal, Saudi or non-Saudi through a permanent establishment therein, or income sources in the Kingdom.
ضريبة القيمة المضافة

Value Added Tax (VAT)‎

Value Added Tax (or VAT) is an indirect tax imposed on all goods and services that are bought and sold by businesses, with a few exceptions.
ضريبة انتقائية

Excise Tax

Excise tax is an indirect tax levied on selective goods at various stages in the supply chain. It can be applied on production, import or sale of the goods.
فاتكا

FATCA

FATCA is the Foreign Account Tax Compliance Act (FATCA), which involves agreements between the United States and other countries, including Saudi Arabia, to tackle international tax evasion. The aim of the agreement with the Kingdom is to facilitate Saudi financial institutions in reporting their accounts which may be subject to US taxes. GAZT is responsible for implementing activities related to FATCA in the Kingdom.
transfer-prices

Transfer pricing

Transfer pricing is defined as the pricing of transactions between related persons or persons under common control (“Controlled Transactions”). The importance of Transfer Pricing Bylaws lies in the necessity to implement and enforce the Arm’s Length Principle on transactions between related persons or persons under common control as if they were conducted between independent persons.
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Reports

Receiving reports on Zakat and tax evasion.‎
meras

Media Center

Checkout our latest news articles and highlighted news.
النسخة المصغرة
4th July 2019 – Riyadh: The General Authority of Zakat & Tax of Saudi Arabia is organizing Zakat & Tax Conference 2019 which will discuss key recent developments in the regional and global economics and taxation arenas.
النسخة المصغرة
To be implemented early 2020 "Zakat and Tax" announces the issuance of the Implementing Regulations for the collection of Zakat The General Authority of Zakat and Tax, following a number of regulatory amendments,
النسخة المصغرة
The General Authority of Zakat & Tax ( The Authority ) has an important role in supporting economic development in the Kingdom of Saudi Arabia, and the efforts put into creating an attractive investment environment for the private sector in line with Vision 2030.
النسخة المصغرة
The General Authority of Zakat & Tax ( The Authority ) has an important role in supporting economic development in the Kingdom of Saudi Arabia, and the efforts put into creating an attractive investment environment for the private sector in line with Vision 2030.
النسخة المصغرة
The Board of Directors of General Authority of Zakat and Tax “GAZT” has passed a resolution approving the Transfer Pricing Bylaws. The Bylaws aims to establish obligations on taxpayers that aim to counter certain tax behaviors and practices to minimize tax liabilities. The Transfer Pricing Bylaws are based upon the generally accepted framework by the international community.