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What is the legal basis for a dispute concerning the withholding of tax from profits due to non-residents?

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The dispute arises regarding the legality of withholding a certain percentage as withholding tax from profits due to non-resident entities. One party argues that the withholding is unlawful due to the non-fulfillment of procedural requirements, such as prior disclosure, or the necessity of a judicial ruling. In contrast, the other...

The dispute arises regarding the legality of withholding a certain percentage as withholding tax from profits due to non-resident entities. One party argues that the withholding is unlawful due to the non-fulfillment of procedural requirements, such as prior disclosure, or the necessity of a judicial ruling. In contrast, the other party maintains that the withholding is mandatory under the tax regulations.
Source: Radiif.com (رديف) · Saudi Legal AI Platform

Legal References & Citations

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نظام ضريبة الدخل - Article 68

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