GTL Summary:

Article 57 of the KSA Income Tax Law establishes a mandatory registration requirement for every person subject to tax. This registration must be completed with the tax department before the conclusion of the taxpayer's first fiscal year. A specific exemption applies to individuals or entities whose tax obligations are settled solely through the final withholding tax mechanism, as detailed in Article 68 of the Law. Non-compliance with this registration duty attracts a fine ranging from 1,000 to 10,000 Saudi riyals. The implementing regulations are tasked with specifying the precise restrictions and fine amounts applicable to different categories of taxpayers.