The official Umm Al-Qura newspaper published the decision of the Saudi Minister of Finance, Muhammad bin Abdullah Al-Jadaan, to amend a paragraph of the executive regulations of the income tax system, which regulates income tax deductions for .international communication services Minister of Finance Decision No. 484 stated that Paragraph (5) of Article 63 of the executive regulations of the income tax system issued by Ministerial Resolution No. (1535) dated 6/11/1425 AH, and its amendments, were amended
The amendments stipulated that: “international telephony services mean: any sums paid to a non-resident party for services related to the provision of international telephony services from the Kingdom, and are not subject to withholding tax amounts paid for a local telecom company’s use of an international telecom company’s network to pass, transfer or receipt Calls made by a subscriber in the Kingdom when requesting any international call, and amounts paid to international telecommunications companies for international roaming .services The decision stipulated that it would apply to amounts paid on or after the date of its publication in the Official
The decision stipulated that it would apply to amounts paid on or after the date of its publication in the Official .Gazette The revised value-added tax of 15% also applies to all taxable supplies of goods and/or services and goods imported into the Kingdom, which are currently .subject to the 5% rate