The Saudi Zakat, Tax, and Customs Authority (ZATCA) has issued an updated Guideline on Tax Ruling Requests. The Guideline is directed towards all persons, natural or legal, as well as the representatives and agents acting on their behalf that wish to submit a request for a ruling to clarify how to apply the legal texts on a particular issue involving any tax law used in Saudi Arabia. The guidelines cover what a ruling is, when ZATCA issues a ruling, cases in which ruling requests are allowed…