Saudi Arabia's General Authority for Zakat and Tax (GAZT) has published Request for Mutual Agreement Procedure – Taxpayer guidance. The purpose of the guidance is to set out the process through which taxpayers can request assistance from the Competent Authority in Saudi Arabia to resolve disputes arising from taxation not in accordance with the provisions of a relevant double taxation agreement (tax treaty). In Saudi Arabia, the Ministry of Finance has delegated this task to the GAZT.
Acco…