Version 3 | September 2023

Can applicant can object to the Tax Ruling? Tax Ruling Request 1. Introduction 1.1. Zakat, Tax and Customs Authority The Zakat, Tax and Customs Authority (“ZATCA”) is the entity tasked with implementing, administering, and collecting zakat, tax, and customs in the Kingdom of Saudi Arabia (“KSA”). ZATCA aims to help taxable persons achieve the highest levels of tax and customs compliance. The role of ZATCA includes raising awareness among taxpayers to help them understand the concept of taxes, and promote voluntary compliance to taxes. ZATCA - ZATCA deems the interpretive decisions as a tool to achieve its role towards taxpayers. 1.2. This Guideline This Guideline is directed towards all persons, natural or legal whether or not they are registered with ZATCA - as well as the representatives and agents acting on their behalf who wish to submit a request for a Ruling clarifying how to apply the legal texts on a particular issue involving any tax law used in the Kingdom. 2. Definitions of Main Terms Used A Tax Ruling: A document issued by the Authority is clarifying the application of tax laws, regulations, and re­ lated instructions issued in this regard and their application in relation to a specific factual issue, or that the applicant intends to start with. A Tax Ruling request: Any official request made by the applicant to ZATCA to obtain a Tax Ruling on a specific issue, using the relevant form. An applicant: Any individual or entity, whether they are a natural person or a legal entity, resident or non- resident, registered with the Authority or not, may file a request for a Tax Ruling. Additional information submission period: Is a period of 5 days granted to the applicant to provide ZATCA with the additional information ZA­ TCA has requested in connection with Tax Ruling request. The 5-day period starts from the date of ZATCA’s request for additional information. A mandatory rejection reason: Any of the reasons stipulated for and set forth in this guideline that require the rejection of the Tax Ruling request 3. Tax Rulings