ℹī¸ Fast-loading version for search engines - Click here for the interactive version
Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-6
Year: 2019
Country: 🇸đŸ‡Ļ KSA
Official Name: Article 6 - Services

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Article 6 - Services

A service shall be considered to be performed in the Kingdom in any of the following cases:

  1. If the work, or any part thereof, required to provide the service is carried out in the Kingdom, even if the service is executed remotely, as physical presence of the service provider is not required.

  2. If the work is performed on board an airplane or ship operated on behalf of a person carrying out an activity in the Kingdom.