GTL Summary:

This Resolution constitutes the Executive Bylaws implementing the Saudi Arabian Income Tax Law. The provided articles detail crucial tax administration procedures, specifically focusing on taxpayer registration with the relevant Authority. It mandates registration for all persons subject to income tax before their financial year-end and for any person or agency required to withhold tax under the Law, prior to making a first payment. This includes partnerships and government entities. The text also establishes that penalties will be imposed for failure to register within the legally prescribed deadlines, reinforcing compliance with the KSA tax framework.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-55
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 55 - Registration
Last updated at: 2026-01-05 08:39:39 UTC

Article 55 - Registration

  1. With exception for taxpayers subject to final withholding tax, the following are required to register with the Authority for tax purposes:

    1. Every person subject to tax under the Income Tax Law is required to register with the Authority before the end of their financial year.

    2. Every person or agency, required to withhold tax under Article 68 of the Income Tax Law, including partnerships, must register with the Authority prior to making the first payment.

  2. The Authority shall register government entities and public institutions.

  3. For failure to register within the legally prescribed period, the Authority shall impose a penalty according to the following schedule:

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