Saudi Arabia's General Authority for Zakat and Tax (GAZT) has published an English-language Guideline on Tax Ruling Requests, which is dated July 2019. The Guideline is published by GAZT to provide guidance to Taxpayers and their agents who wish to request a Ruling from GAZT to clarify the interpretation of the laws or associated Regulations applicable to Value Added Tax or Income Tax and related to specific facts or circumstances.
In general, an applicant can apply for a ruling when it is…