Close a Saudi company: voluntary liquidation, final Zakat or tax return, VAT deregistration and CR cancellation

We plan your exit from the shareholder resolution to the last CR cancellation: final accounts, final Zakat or tax return, VAT deregistration, closing GOSI and Qiwa, cancelling visas, and MISA record update, in the right order so nothing stays open.

SAR 15,000One time

For: Owners closing a solvent Saudi LLC or branch, including foreign investors exiting the Kingdom.

What we need from you

Shareholder resolution to dissolve
Starts liquidation
Liquidator appointment
Runs the process
Final accounts
Final return
Staff list and end of service
Settlement
Stock and assets at closure
Deemed supply VAT on goods kept

What we discuss

Is the company solvent?
Voluntary liquidation vs bankruptcy procedures
Who keeps the assets?
VAT deemed supply on retained goods
Expat staff exits?
Final exit visas and settlement
Any open ZATCA assessments?
Must close before clearance

What we file

Resolution and liquidator
Final returns and VAT deregistration
Example: stock SAR 200,000 kept by owner: VAT 15% = SAR 30,000 on deemed supply
Close GOSI, Qiwa, Muqeem
Cancel CR

What you get

Closure plan
Final clearance letters
CR cancellation

The law

Companies Law (effective 19 January 2023): One person can own an LLC; financial statements deposited within 6 months of year end Source
VAT Implementing Regulations Article 15 (nominal supplies): Goods kept after ceasing activity or deregistration are a deemed supply Source
Income Tax Law, assessment time limits: ZATCA can assess within 5 years of the filing deadline, or 10 years if no return or intent to evade Source
Investment Law Implementing Regulations (Ministerial Decision 1086, 7 February 2025): Annual update of registration; excluded activities need MISA approval; cure period for minor violations Source

Questions people ask

Online payment in SAR is not open yet. Send us a message and an adviser for Saudi Arabia confirms the scope and the fee before any work starts.