Article 57 of the KSA Income Tax Law establishes a mandatory registration requirement for every person subject to tax. This registration must be completed with the tax department before the conclusion of the taxpayer's first fiscal year. A specific exemption applies to individuals or entities whose tax obligations are settled solely through the final withholding tax mechanism, as detailed in Article 68 of the Law. Non-compliance with this registration duty attracts a fine ranging from 1,000 to 10,000 Saudi riyals. The implementing regulations are tasked with specifying the precise restrictions and fine amounts applicable to different categories of taxpayers.
Chapter 11 - General Provisions
Article 57 - Taxpayers Registration
Every person subject to tax in accordance with this Law shall register with the Department before the end of its first fiscal year.
The provisions of this Article shall not apply to taxpayers subject only to final withholding tax in accordance with Article 68 of this Law.
A fine not less than 1,000 riyals and not exceeding 10,000 riyals shall be imposed for failure to register. The Regulations shall specify the restrictions and amount of fine for different categories of taxpayers.
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.