Saudi Arabia: Registration is open for those wishing to work as tax representatives for non-resident establishments

Media In / Agencies / Riyadh

The General Authority for Zakat and Income (ZAKA) has invited the legal accounting firms that are members of the Saudi Organization of Certified Public Accountants, certified law firms and other entities qualified to act as tax representatives of a non-resident entity in the Kingdom. Non resident company.
The Commission requested non-resident enterprises that are engaged in economic activity in the Kingdom to register in the value added tax system and to appoint a tax representative to take responsibility for the recognition of the tax owed by the non-resident company as well as keeping books and records related to the non-resident’s activity according to the requirements of the VAT system and its executive regulations .
The Commission stressed the importance of appointing a non-resident taxable person to a tax representative who would replace the non-resident with all rights and obligations, including the responsibility to keep invoices, books and records relating to the activity of that person who is not resident in the Kingdom.
The Authority explained that in accordance with the provisions of Article 5 of the Executive Regulations, any person who is not a resident of the Kingdom and is not registered with the Authority and is obliged to pay the tax on the supplies he / she makes or receives in the Kingdom shall apply to the Commission for registration within 30 days From the date of the first supply in which it is obliged to pay the tax. For example: a non-resident company will supply applications and services through its website to the end consumers in the Kingdom in return for payments made by credit cards to customers. And should register in the tax system within 30 days from the date of the first taxable supply in the Kingdom. It shall also have to appoint a tax return for it to fulfill all the tax obligations due to it. The company must issue tax invoices to the customers in the Kingdom, VAT at 5%.
The General Authority for Zakat and Income (ZAKA) indicated that it will then publish, in cooperation with the Ministry of Commerce and Investment and other competent authorities, a list of approved residents who wish to act as representatives or tax agents for persons and establishments not resident in the Kingdom and subject to VAT after their approval.