[A non-resident]^[48] shall be subject to tax on any amount received from any source in the Kingdom, and the tax shall be withheld from the gross amount at the following rates:

"Management fees" means payments made under management services contracts, such as hotel management contracts, ship management contracts, etc.

"Technical and consulting services' means any kind of technical, scientific or technological services, including studies and research in different fields, surveying work of a scientific, geological or industrial nature, consultancy or supervisory services, or any kind of engineering services including related designs.

["Payments for airline tickets and air / sea freight" means any payment for the purchase of air tickets or the costs of air or sea freight paid in the Kingdom to air or sea transport companies or their agents or representatives in the Kingdom. This does not include payment made for shipping goods from outside to the Kingdom's ports.]^[50]

"International telecommunications services" means any amounts paid to a non-resident party in return for services related to provision of international telecommunications services from the Kingdom.

"Dividend distribution" means any distribution by a resident company to a non- resident shareholder, and any profits transferred from a permanent establishment to related parties; subject to the following:

1. Dividends by companies engaged in natural gas investment, oil and hydrocarbons are not subject to withholding tax.

2. A partial or full liquidation of a company is deemed a dividend distribution to the extent that it exceeds the paid-in capital.

3. The distributed company's subjection to income tax shall not preclude imposition of withholding tax on its dividends.

"Other payments" means payments from a source in the Kingdom to a non-resident for services other than services mentioned in paragraph (1) of this Article.

A withholding tax shall be imposed at the rates specified in paragraph (1) of this Article on the full amount paid to the non-resident, regardless of expenses incurred to generate the income, and notwithstanding full or partial allowance/disallowance as a deduction of such payment; it shall also be imposed on payments attributed to contracts concluded before the effective date of the Income Tax Law.

The person liable for withholding tax must comply with the following:

1. Submission of a monthly withholding statement in accordance with the form prescribed by the Authority during the first 10 days of the month following the month in which payment was made to the recipient.

2. Submission of information relating to the withholding transactions carried out by the taxpayer on an annual basis, according to the form prescribed by the Authority, within a period not exceeding 120 days of the end of the fiscal year, except for partnerships, which must submit the form within 60 days from the end of their fiscal year.

3. Maintenance of relevant records to verify compliance with the withholding provisions. Such records shall at a minimum include the name and address of the recipient, type and amount of payment and the amount withheld. These records shall be retained for at least ten years after the date of payment. If the the case is still under consideration by the Authority or by any other competent Committees, the records should be kept until the consideration is over or a final decision is issued.