The Zakat, Tax and Customs Authority (ZATCA) has recently published new guidelines on tax rulings. These guidelines provide taxpayers with more clarity on the process of requesting a tax ruling, as well as the criteria that ZATCA will consider when issuing a ruling.

The guidelines also clarify the types of transactions that can be the subject of a tax ruling. This includes transactions that are not specifically addressed in the tax laws, as well as transactions that involve a new interpretation of the law.

The new guidelines are a welcome development for taxpayers, as they provide greater certainty around the tax treatment of their transactions. If you are considering requesting a tax ruling, we encourage you to review the new guidelines carefully.

ZATCA Guidelines on Tax Rulings

Riyadh Office

Tareq Al Sunaid

Head of Tax

E: talsunaid@kpmg.com

Ali Sainudheen

Senior Director, Domestic Tax

E: asainudheen@kpmg.com

Salam Eido

Senior Director, Head of Tax and Zakat - Riyadh

E: seido@kpmg.com

 

Oleg Shmal

Director, Head of Indirect Taxes

E: oshmal@kpmg.com

Stefan El Khouri

Senior Director, Head of Transfer Pricing

E: selkhouri@kpmg.com

 

Amr Alsaleh

Director, Domestic Tax

E: amralsaleh@kpmg.com

Jeddah Office

Faisal Tanvir

Senior Director, Head of Tax - Jeddah

E: ftanvir@kpmg.com

Muhammad Masood                                

Director, Domestic Tax                                  

E: muhammadmasood@kpmg.com

 

Fouad Yaman

Director, Domestic Tax

E: fyaman@kpmg.com

Anan Sijini

Director, Domestic Tax

E: asijini@kpmg.com

Khobar Office

Mohammad Kamran Sial

Senior Director, Head of Tax - Khobar

E: ksial@kpmg.com

Mohamed Gouda

Director, Domestic Tax

E: mohamedgouda@kpmg.com

 

Anil Bahl

Director, Indirect Tax

E: anilbahl@kpmg.com