General Manual of Zakat

Concept of Residency: Residency conditions for a natural person and non-natural person: Residency conditions for a natural person (one of the two conditions shall be met) Residency conditions for a non-natural person (one of the two conditions shall be met) (1) To have a permanent residence in the KSA and to reside there for a period of no less than thirty (30) days in the zakat year, whether continuous or separate. (1) To be established in accordance with the applicable laws in the KSA. (2) To reside in the KSA for a period of no less than one hundred and eighty-three (183) days in the zakat year, whether continuous or separate. (2) To have key management in the KSA. For the purposes of a natural person's residency, the residency in the KSA for a part of the day is considered a full-day residency, and his residency in the KSA for a day or part thereof, in the event of crossing between two points outside it, is not considered residency within the KSA.4 4 ) Article (3), Concept of Residency in the KSA, Executive Regulations. 4.2 Application for Registration and Registration Effective Date Every taxpayer subject to the provisions of the Executive Regulations for Levying Zakat shall register with ZATCA before the end of its first fiscal year and update its data when the establishment's ownership a nd lega l form cha nge, including those who a re not subject.5 4.2.1 Requirements to Apply for Registration Every taxpayer shall, before sta rting the registra tion process, provide the following requi rements: Saudi individuals, Saudi institutions and the like 6 Resident Saudi commercial / professional companies: ● A copy of the personal ID card (Saudi ID, Gulf ID). ● A copy of the commercial register issued for the activity and branch records (if any). ● A copy of the commercial register issued for the activity and branch licenses (if any). ● ID of the person responsible before the institution. ● Postal address (Wasel). ● A copy of the commercial register issued for the activity and branch records (if any). ● A copy of the commercial/professional license issued for the activity and branch licenses (if any). ● A copy of the bank's capital deposit certificate. ● Company's number with the Labor Office (starting with 700). ● A copy of the partners' ID (ID of Saudi or Gulf individuals, commercial register and unique number for Saudi companies, copy of the commercial register of the Gulf company). ● ID of the person responsible before the company. ● In case of professional companies, the registration of partners with ZATCA is required in accordance with the above-mentioned laws. 5 ) Article (16), Executive Regulations, and it is detailed in Clauses (4.3 and 4.4) of this Manual, Executive Regulations. 6 ) Article (2), Executive Regulations. The permanent establishment owned by non-resident Saudis and the like, if the key management conditions apply to the permanent establishment: ● A copy of the contract made by the establishment in the KSA. ● A copy of the commercial register in the parent country. ● A copy of the partners' ID (ID of Saudi or Gulf individuals, commercial registration and unique number of Saudi companies and copy of the commercial register of the Gulf company). ● A copy of the tax registration certificate in the parent country. Knowing that these statutory requirements change periodically, as decided by ZATCA. Therefore, it is necessary to refer to the ZATCA's website and see the required documents.