Income Tax Law and its implementing Regulations have provisions and instructions on withholding tax on payments from sources in the Kingdom to non-residents, the rate applied based on type of payment, time of withholding and payment to ZATCA. Due to the importance of withholding tax to taxpayers who deal with non-resident entities, and to avoid cases where taxpayers become liable to pay this tax, we provide assistance to taxpayers to identify payments that are subject to withholding tax, apply the correct rate and use the designated forms for reporting and paying this tax.