This ZATCA guideline details the framework for Advance Pricing Agreements (APAs) in the Kingdom of Saudi Arabia, primarily implementing Article 23 of the Transfer Pricing (TP) Bylaws. It aims to provide taxpayers with tax certainty and proactively prevent future TP disputes. The guide outlines the eligibility criteria, application procedures, and processing stages for unilateral APAs, which is currently the only type available. It covers the scope of agreements, the role of critical assumptions, and the typical APA period of three years. Furthermore, it specifies ongoing taxpayer obligations, including submitting an Annual Compliance Report and outlines processes for revision and renewal.