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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 57
Country: 🇸đŸ‡Ļ KSA
Location: Chapter 11 - General Provisions
Order: 57

Article 57 - Taxpayers Registration

Article 57 - Taxpayers Registration

Chapter 11 - General Provisions

Article 57 - Taxpayers Registration

  1. Every person subject to tax in accordance with this Law shall register with the Department before the end of its first fiscal year.

  2. The provisions of this Article shall not apply to taxpayers subject only to final withholding tax in accordance with Article 68 of this Law.

  3. A fine not less than 1,000 riyals and not exceeding 10,000 riyals shall be imposed for failure to register. The Regulations shall specify the restrictions and amount of fine for different categories of taxpayers.