Zatka: January 11 is the deadline for withholding tax forms for December 2025
The Zakat, Tax and Customs Authority (ZATCA) has reiterated its call to all commercial establishments and sectors subject to withholding tax in the Kingdom of Saudi Arabia to submit the withholding tax forms due for December 2025. The Authority has set January 11, 2026, as the deadline for submitting these forms, emphasizing the importance of adhering to the regulations to ensure smooth operations and avoid penalties.
Appointment details and applicable fines
In its guidance statement, the General Authority of Taxation and Customs (ZATCA) urged taxpayers and establishments to promptly submit the required forms through its official electronic portal (zatca.gov.sa) before the deadline. The Authority clarified that delays in paying tax dues or submitting forms on time will result in financial penalties in accordance with applicable regulations. The late payment penalty is 1% of the unpaid tax for every thirty days of delay, starting from the due date.
The concept of withholding tax and its economic importance
Withholding tax is a cornerstone of the Saudi tax system. It is levied on payments made by a source within the Kingdom to non-resident entities (those without a permanent establishment in the Kingdom). This tax is part of regulatory efforts to control international financial transactions and protect the national economy. It is subject to specific rates that vary depending on the type of service provided, as stipulated in Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations. These services typically include royalties, administrative fees, rent, airline and air/sea freight, and other services provided by non-residents.
Digital transformation and streamlining procedures
In its ongoing efforts to develop its services in line with the Kingdom's Vision 2030, the Zakat, Tax and Customs Authority has provided advanced digital platforms that allow taxpayers to easily upload forms and pay dues. This digital transformation aims to reduce the administrative burden on businesses, increase voluntary tax compliance rates, and enhance transparency in financial transactions between the private sector and the Authority.
Communication and technical support channels
To clarify all inquiries, Zakat and Tax Authority (ZATCA) invites businesses seeking more detailed information about withholding tax and the form submission process to contact its dedicated support teams. This can be done through the unified call center number (19993), which operates 24/7, or via the "Ask Zakat, Tax & 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.
