This ZATCA guideline clarifies the implementation of the KSA Real Estate Transaction Tax (RETT), established by Royal Decree No. A/84. It details the 5% tax imposed on real estate disposals, defining the tax base, due dates, and payment obligations for disposers. The guide provides comprehensive explanations of numerous exemptions outlined in the Implementing Regulation, including the division of inheritance, documented gifts to relatives up to the second degree, and contributions to company capital. It also addresses tax treatment for off-plan sales, fines for non-compliance, and the powers of the Authority to enforce the regulation.