Version 3 | September 2023
Para. 3.5.1Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
Apply for a ruling request by non-registered
Non-registered may apply for a ruling request on the transactions they undertake or the
transactions they plan to commence, as long as they comply with the criteria set by the Authority
regarding the submission of ruling request.
The ruling request from non-registered persons must be submitted via email to policy-ruling@
zatca.gov.sa and any application otherwise submitted will not be accepted.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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