GTL Summary:

Under Article 31 of the KSA Income Tax Law, a taxpayer's gross income is defined broadly to include indirect payments and benefits. This provision stipulates that any payment from which a taxpayer benefits, either directly or indirectly, must be included in their income calculation. Furthermore, it covers any payments that are handled or managed according to the taxpayer's instructions. The fundamental principle is that if a payment would be taxable income when received directly, it remains taxable even when routed through other channels, effectively serving as a key anti-avoidance measure in determining the tax base.