Version 3 | September 2023

Submitting Tax Ruling request through agents or representatives Non- registered persons can submit a Tax Ruling request from ZATCA on transactions they are conducting or planning to conduct , as long as they meet the criteria of requesting Tax Rulings outlined by ZATCA. 4. Completing Form R1001 and Submitting Tax Ruling Request The applicant must complete the Tax Ruling Request Form according to the following steps: 1. The applicant must review ZATCA’s instructions for Tax Ruling request and acknowledge that he has read and agreed to them. 2. The applicant must fill in the information at the top of the Tax Ruling Request Form and type the name of the taxpayer/taxable person, his tax identification number, and the date of submission of the application, taking into account the following: The name of the Applicant is the name of the person who benefits from the Tax Ruling, and he is the person the Tax Ruling is being issued for. In the event that an agent submits the application, the name of the applicant shall be the name of the agent. The date of the submission of the request is the date of sending the request to ZATCA. The applicant doesn’t have to add TIN number if they are not registered with ZATCA 3. Part A of the Form, titled Application Checklist must be completed, and it includes: A. Application Checklist Yes No Is the matter subject of the Tax Ruling is currently under review, objection, appeal or scrutiny and verification? Does the matter subject of the Tax Ruling involve the interpretation of a foreign law, or non-tax laws as per the applicant’s knowledge? Does the matter subject of the Tax Ruling require analyzing facts or deciding on a dispute between the parties of a given transaction? Is the Tax Ruling based on a fictitious or hypothetical transaction? Is the applicant under any form of scrutiny, audit or investigation by ZATCA or has he submitted an objection or appeal that is currently being considered on issues relating to the same type of tax subject of the interpretation decision request? If the answer to one of the above questions is “yes”, then this issue is considered ineligible for a Tax Ruling by ZATCA Has the applicant personally or through an agent requested (for example, by e-mail, or in a previous Tax Ruling request) to obtain a written opinion from ZATCA on the present or a similar transaction? If yes, please attach a copy of written opinion received. Have the guidelines and publications issued by ZATCA been reviewed, but no answer was found regarding the subject of the Tax Ruling? (Tax Ruling request will not be accepted for subjects covered in the guidelines and other publications provided by ZATCA.) Has the applicant completed Interpretive Request Form (R-1001E) or (R-1001A) and attached all necessary information and documents with the application? Was the application submitted by a person other than the taxpayer, such as an agent or representative? If the answer to Question 9 is “yes”, was the Form (R2001-E) or (R2001-A) filled out and attached to the Tax Ruling request? According to the information available to the applicant, did one of the parties to the transaction subject of the Tax Ruling submit a Tax Ruling request regarding the same transaction? (If the answer is “yes”, please provide ZATCA with the names of the other parties of the transaction.) Is the applicant subject to inspection, scrutiny or investigation by ZATCA, or has he submitted an objection or appeal that is currently being considered, or is the applicant a party of a legal dispute to which ZATCA is a party?