AGREEMENT BETWEEN
Art. 31Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
TERMINATION
1. This Agreement shall remain in force indefinitely but either of the Contracting States may
terminate this Agreement through the diplomatic channels, by giving to the other Contracting
State written notice of termination not later than 30 June of any calendar year starting five
years after the year in which this Agreement entered into force.
2. In such event this Agreement shall cease to have effect:
a) with regard to taxes withheld at source, in respect of amounts paid after the end of the
calendar year in which such notice is given; and
b) with regard to other taxes, in respect of taxable years beginning after the end of the
calendar year in which such notice is given.
IN WITNESS WHEREOF the undersigned, being duly authorized thereto, have signed this
Agreement.
Done in duplicate at Riyadh on 4/12/2024 corresponding to 3/6/1446 AH in the Arabic, Croatian
and English languages, all texts being equally authentic. In case of divergence between the texts,
the English text shall prevail.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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