Riyadh: The Zakat, Tax and Customs Authority (ZATCA) has called on businesses in the Kingdom subject to withholding tax to submit their December 2025 filings no later than January 11 through its website, zatca.gov.sa.
According to Saudi Press Agency, ZATCA emphasized the importance of timely submission to avoid late payment penalties, which amount to 1% of the unpaid tax for every 30 days past the due date.
For inquiries, taxpayers may contact ZATCA via its 24/7 unified call center at 19993, the @Zatca_Care account on the X platform, email at [email protected], or live chat available on the website.
Withholding tax is imposed on all payments made from sources within the Kingdom to non-resident entities that do not maintain a permanent establishment in Saudi Arabia, in accordance with the rates stipulated in Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations.