The Zakat, Tax and Customs Authority (ZATCA) has officially called upon all commercial establishments and entities subject to withholding tax in the Kingdom of Saudi Arabia to expedite the submission of their withholding tax forms for February 2026. The Authority emphasized that the deadline for submitting these forms is March 10, 2026, to ensure compliance with applicable tax regulations and avoid financial penalties.
Details of the deadline and late penalties
In its statement, ZATCA emphasized the importance of taxpayers adhering to the specified deadlines, noting that delays in paying taxes or submitting forms on time will result in financial penalties. According to tax regulations, the late payment penalty is calculated at 1% of the unpaid tax for every 30 days of delay, starting from the due date. These measures aim to promote fiscal discipline and ensure the timely collection of public dues.
The concept of withholding tax and its application mechanism
Withholding tax is one of the most important tax tools levied by the Kingdom on income earned by non-resident entities from sources within the Kingdom. This tax is imposed on payments made by a source in the Kingdom to foreign entities that do not have a permanent establishment within the country. These payments include various types of services and profits, in accordance with the rates and percentages specified in Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations. This system aims to guarantee the state's right to collect taxes due on economic activities that benefit from the Saudi market, even if the beneficiaries are non-resident entities.
The importance of tax compliance and digital transformation
This announcement comes as part of the ongoing efforts of the Zakat, Tax and Customs Authority to enhance tax compliance and streamline procedures for businesses. The Authority has provided advanced digital platforms that allow businesses to easily submit their tax returns and forms through its website (zatca.gov.sa). This initiative reflects the Kingdom's commitment to automating government services, in line with the objectives of Vision 2030, which aims to create a transparent and efficient investment environment.
Communication and technical support channels
The Authority invites businesses seeking further information or inquiries about the form submission process to contact it through its various official channels. Businesses can call the unified call center number (19993), which operates 24/7, or contact it via the "Ask Zakat, Tax and Customs" account on the X platform (@Zatca_Care), or by email ( info@zatca.gov.sa ), in addition to the live chat service available on the Authority's website.
