ZAKAT
For Zakat MR 1007 Regulation, 2024 (in Arabic), click here.
For Zakat MR 1007 Regulation, 2024 (in English), click here.
For Zakat MR 1007 Guidelines, 2024 (in Arabic), click here.
For Zakat Guideline on Adjusted Profits, 2024 (in Arabic), click here.
Guide for entities exempted from Zakat under the 2024 executive regulations – click here. This apply to financial years starting from January 1, 2024.
ZATCA Small and Medium Enterprises (SMEs) Guidelines for Zakat, Tax and Customs topics – click here
TRANSFER PRICING
Transfer pricing guidelines for Zakat Payers – click here.
Transfer Pricing (TP) updated guidelines – click here
INVESTMENT FUNDS
Guideline on investment funds – click here
SPECIAL ZONES
ZATCA Guideline on Integrated Logistics Special Zone – click here
BEPS AND MLI
Status of List of Reservations and Notifications upon deposit of Instrument of Ratification