This article mandates that any resident or non-resident's permanent establishment (PE) in the KSA must withhold tax on specified payments made to a non-resident from a source within the Kingdom. Key withholding rates are stipulated, including 5% for rent, 15% for royalties, and 20% for management fees. It outlines the withholding agent's obligations, such as registration, timely remittance of tax, and record-keeping. The agent is personally liable for un-withheld tax and any resulting fines under Article 77(a). This tax is generally final, unless the payment is directly connected to a non-resident's PE, in which case it is included in the PE's tax base.