Second version of Guidelines on Tax Ruling Request by GAZT

Posted on    16 July 2020
Second version of Guidelines on Tax Ruling Request by GAZT

The General Authority for Tax and Zakat (GAZT), KSA’s tax authority has issued Guidelines on Tax Ruling RequestThese were a second edition to the guidelines and were made available on the website on the 1 st of July 2020.

The Guidelines list down general considerations related to Rulings like the types of rulings, when and how to submit a ruling request, procedure and implications of rulings. Rulings are advised to taxpayers when there is confusion with regards to certain transactions (potential or already undertaken) even after clarifications and guidelines. The ruling procedures can be
undertaken for VAT, Corporate taxes and withholding provisions.

You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax. 



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