Interactive Guideline E-Services

1 Interactive Guideline E-Services First Edition | February 2022. Introduction The Zakat, Tax and Customs Authority has prepared this Guideline to guide the taxpayers and business owners about the E-Services , and to learn more on how to perform their Zakat, Tax and Customs transactions electronically. This Guideline is based on a full and detailed explanation of the E-Services provided by the Authority, how to perform your transactions, and how to benefit from them in the easiest and most effective way, with the goal of making the experience of the taxpayers and beneficiaries easier. The Authority is keen, through this Guideline , to inform the taxpayers of the services steps procedures, to perform their transaction and pay the taxes including the Value Added, Withholding, Excise, Real Estate Transactions, and Corporate Income electronically, without facing difficulties.

2 E-Services CONTENTS. ZAKAT Value Added Tax Corporate income Tax Excise Tax Withholding Tax Real Estate Tax Service Customs General Services E-Services Zakat Zakat registration Zakat is subject to any activity intended to earn money or work, so once registered with the Ministry of Commerce, TIN is created for the business. Once established, you will need to log in to the Zakat, Tax, and Customs Authority portal to complete the initial registration at the Zakat services. Service Steps Complete Ministry of Log in to ZATCA portal 1 2 Log in 3. Commerce registration Go to Zakat tab Complete the Zakat/CIT. 4 5 6 You will receive a notification registration form upon completion of the request Beneficiaries of Requirements ZATCA's the Service Website All companies that do registration in Ministry of Click here business and are subject Commerce Establishment contract (for to zakat services.)

3 Companies only). Channel Time Required Service Decription Immediatly Click here Zakat registration 2. Amend registration Details Through this service, you can make data amendments in the portal including shareholder data and financial statements. Service Steps Log in to ZATCA portal Go to General Services . 1 2 then select Amend/ 3 Select Display/Amend Details . Deregistration tab 4 Choose which details you wish to amend 5 Submit the request and attach relevant documents Beneficiaries of Requirements ZATCA's the Service Website All registered taxpayers in Submit a registration Click here Zakat/Income Tax amendment request Channel Time Required Service Decription 1 business day Click here zatca app Amend registration Details 3.

4 Register Holding Company Through this service, you are allowed to register one or multiple holding companies along with their subsidiaries with 100% ownership Service Steps Log in to ZATCA portal Go to Register/Deregister 1 2 3 Select Register Holding Company . Holding Company . 4 Fill in the subsidiary company 5 You will receive a notification details and submit it upon completion of the request Beneficiaries of Requirements ZATCA's the Service Website Holding Company and its Establishing contract of the holding company and its Click here subsidiaries subsidiaries Commercial records of the holding company and its subsidiaries registration of the holding company and its subsidiaries Channel Time Required Service Decription business days after 3.

5 Click here request submission Register Holding Company 4. Holding Company Deregistration Through this service, you are allowed to deregister one or multiple holding companies along with its subsidiaries with 100% ownership Service Steps Log in to ZATCA portal Go to Register/Deregister 1 2 3 Select Register Holding Company . Holding Company . You will receive a notification 4 Fill in the holding company 5. and its subsidiary details upon completion of the request Beneficiaries of Requirements ZATCA's the Service Website A previously approved Holding Company and its Click here application to register a subsidiaries holding company.

6 Channel Service Time Required Decription 3 business days after Click here request submission Holding Company Deregistration 5. Zakat Return This service allows you to submit Zakat related returns for a specific financial period (including transaction pricing forms). Your declaration will be available for submission on time on the ZATCA portal. Service Steps Log in to ZATCA portal 1 2 Go to Returns tab 3 Select the return to be filled 4 Fill in the required financial 5 You will receive a submission data and submit it notification by SMS and e-mail Beneficiaries of Requirements ZATCA's the Service Website All registered taxpayers The registration data Click here for Zakat The validity of the declaration and the financial period Financial statements for your company Transaction pricing form *Requirements may differ according to the declaration type Channel Time Required Service Decription Immediately Click here Zakat Return 6.

7 Request for Zakat Return Amendment This service allows you to submit a request to amend Zakat returns after submission. Service Steps Log in to ZATCA portal Choose the return 1 2 3 Select "Amend Return". you want to amend 4 Amend the Return and 5 You will receive a submission submit it notification by SMS and e-mail Beneficiaries of Requirements ZATCA's the Service Website All registered taxpayers Amendments reasons Required files Click here for Zakat Financial statements amendment Channel Time Required Service Decription Immediately Click here Zatca App Request for Zakat Return Amendment 7. Zakat Payment After you complete your declaration, a SADAD invoice is generated containing the invoice number and the amount due.

8 You can do your payment through either online banking or via an ATM with the SADAD number. Service Steps Receive SADAD Make the payment through 1 2 3 You will receive a payment invoice online banking or ATM notification by SMS and e-mail Beneficiaries of Requirements ZATCA's the Service Website All registered taxpayers Complete Click here declaration of Zakat Channel Time Required Service Decription Immediately Click here Zatca App Zakat Payment 8. Request an Installment Plan In cases where you have difficulty paying in the all amount due, this service allows you to request payment in installments. Service Steps Log in to ZATCA portal Select Zakat and 1 2 3 Select New Request and Income Tax tab choose the installment plan Select New Request and then Once approved, a notification 4 Click in the Zakat and 5 fill in the requested form and 6.

9 Income Tax Icon of your installment plan will pay the down payment be sent to you ZATCA's Beneficiaries of Website Time Required the Service Click here 20 business days Taxpayers registered (after completing the for Zakat required documents). Service Decription Click here Requirements Request submission via Zatca portal Prepayment of the down installment payment Bank statement for the last 3 months Channel Justification for the installment request Submit all due declarations Pay all other due amounts Zatca App Request an Installment Plan 9. Immediate Certificate This service allows you to receive the certificate immediately after submitting the Zakat related returns for a specific financial period and paying its related payments.

10 Service Steps Log in to ZATCA portal Go to Returns tap then Select the return you need to change 1 2 3 and fill it with the financial data of your select Display Returns . establishment and submit it You will receive a submission 4 notification and invoice number 5 Certificate issuance as soon as the due amount is paid by SMS and e-mail Beneficiaries of Requirements ZATCA's the Service Website All registered taxpayers Complete the Zakat Click here for Zakat return Pay the amounts due Channel Time Required Service Decription Immediately Click here Zatca App Immediate Certificate 10. Request for Certificate This service allows you to apply for a Zakat / Tax Certificate.