Every taxpayer required to file a declaration shall file it in the prescribed form, include its identification number, and it shall pay the tax due thereon to the Department.

The tax declaration shall be filed within 120 days following the end of the taxable year for which the declaration was made.

The following taxpayers shall be required to file a tax declaration:

1. A resident capital company.

2. A non-resident with a permanent establishment in the Kingdom.

3. A resident, non-Saudi natural person who conducts business.

A taxpayer who ceases business activity is required to notify the Department and submit, within 60 days from the cessation date, a tax declaration for the short taxable period ending on the date on which it ceases business.

A taxpayer whose taxable income exceeds 1,000,000 riyals, shall have a certified accountant licensed to practice in the Kingdom certify the accuracy of the declaration.

A partnership shall file an information declaration in accordance with Article 36 of this Law, on or prior to the sixtieth day following the end of its taxable year.