P.O. Box 6898
Art. 30Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
ENTRY INTO FORCE
1. The Contracting States shall notify each other in writing through the diplomatic channels of
the completion of all domestic procedures required for the entry into force of this Convention.
The Convention shall enter into force on the first day of the second month following the month
in which the later of these notifications was received.
2. The provisions of this Convention shall apply:
a)
with regard to taxes withheld at source, in respect of amounts paid on or after the first
day of January next following the date upon which this Convention enters into force; and
b)
with regard to other taxes, in respect of taxable years beginning on or after the first
day of January next following the date upon which this Convention enters into force.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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