TaxSavvySA

Annual WHT information return

Is there an annual WHT return?

The situation

Yes. An annual WHT statement is due within 120 days after year end. It summarises all payments to non-residents and the tax withheld in the year.

The law

  • Art 68, Income Tax Law and Art 63, Implementing Regulations: Residents and PEs withhold tax on payments to non-residents from a Saudi source at 5, 15 or 20 percent

What it means for you

Reconcile the monthly WHT returns with the payments in your ledger and contracts before filing the annual statement. Differences often come from payments missed in a month or wrong classification, and they trigger ZATCA queries and penalties.

What to do

  1. Reconcile.
  2. File.
  3. Keep records.

We can do this for youMonthly withholding tax on payments to non-residents: rates, return and payment by the 10th: SAR 750

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