Taxpayers' guidance on Mutual Agreement Procedure issued in KSA

Posted on    18 June 2020
Taxpayers' guidance on Mutual Agreement Procedure issued in KSA

The tax authority in Saudi Arabia has issued the taxpayers' guidance on Mutual Agreement Procedure (MAP) process through which taxpayers can request assistance from the Competent Authority in Saudi Arabia to resolve disputes arising from taxation not in accordance with the provisions of the relevant double taxation agreements. 

 According to the provisions set  by double tax treaties signed by KSA and relating to resolution of difficulties arising where the actions of one or both of the Contracting States result or will result, for the taxpayer, in taxation not in accordance with the provisions of the convention, General Authority of Zakat & Tax (GAZT) will endeavor to resolve such cases by mutual agreement with the Competent Authority of the other Contracting State. In such a case, the taxpayer may request assistance from GAZT to resolve the issue.  (Click here: Mutual Agreement Procedure – Taxpayer guidance)

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. 



like   Like
views 902


More From News