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May 15, 2026

This ZATCA guideline (Version 3, September 2023) clarifies the procedural framework for taxpayers requesting a formal tax ruling. It outlines the definition and purpose of a tax ruling, eligibility criteria for applicants (both registered and non-registered), and the detailed process for submission using Form R1001. The guide specifies conditions for acceptance, discretionary rejection, and mandatory rejection of requests. It also explains the applicability and binding nature of a ruling for a specific applicant and transaction, confirming that rulings are not subject to objection but can be reconsidered if based on a factual misunderstanding.

Tax Ruling Requests

Zakat, Tax and Customs Authority

Version 3 | September 2023

1. Introduction

1.1. Zakat, Tax and Customs Authority
1.2. This Guideline

2. Definitions of Main Terms Used

3. Tax Ruling

3.1. What is the Tax Ruling and when does ZATCA issue Tax Ruling?
3.2. Does ZATCA publish its Tax Ruling?
3.3. Cases for a Tax Ruling request
3.4. Cases in which Tax Ruling request are prohibited
3.5. Persons eligible to submit Tax Ruling request

4. Completing Form R1001 and Submitting a Tax Ruling Request

4.1. Submitting Tax Ruling request

5. Procedures carried out by ZATCA when receiving a Tax Ruling request

5.1. Accept the Tax Ruling request
5.2. Request for additional information
5.3. The rejection of Tax Ruling request - estimated reasons
5.4. Cases where ZATCA initially rejects the issuance of the Tax Ruling
5.5. Cases in which ZATCA rejects to issue the Tax Ruling after accepting the request
5.6. The rejection of the Tax Ruling request - mandatory rejection
5.7. The impact of the rejection of the Tax Ruling request

6. Processing of Tax Ruling request

6.1. Assumptions

7. Usage of Tax Ruling by ZATCA and taxpayers

7.1. Applicability of Tax Ruling
7.2. Can Applicant object to the Tax Ruling?

8. Tax Ruling Request

The Zakat, Tax and Customs Authority ("ZATCA") has issued this guideline for the purpose of clarifying certain tax treatments concerning the implementation of the statutory provisions in force as of the Guide's issue date. The content of this Guideline shall not be considered as an amendment to any of the provisions of the Laws and Regulations applicable in the Kingdom.

Furthermore, Authority would like to highlight that the clarifications and indicative tax treatments prescribed in this guide, where applicable, shall be implemented by Authority in light of the relevant statutory texts. Where any clarification, interpretation or content provided in this Guide is modified - in relation to unchanged statutory text - the updated indicative tax treatment shall then be applicable prospectively, in respect of transactions made after the publication date of the updated version of the guideline on Authority's website.

Introduction

Zakat, Tax and Customs Authority

The Zakat, Tax and Customs Authority ("ZATCA") is the entity tasked with implementing, administering, and collecting zakat, tax, and customs in the Kingdom of Saudi Arabia ("KSA"). ZATCA aims to help taxable persons achieve the highest levels of tax and customs compliance.

Contents

Introduction

Zakat, Tax and Customs Authority