Article 60 of the Saudi Income Tax Law
المادة 60 من نظام ضريبة الدخل · الفصل الثاني عشر: تقديم الإقرارات والربط وإجراءات الاعتراض والاستئناف
The article regulates the tax return: its form and paying the tax with it, its due date within 120 days, who must file, the cessation return, certification by a certified accountant, and a partnership's information return.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - يجب على كل مكلف مطالب بتقديم إقرار أن يقدمه وفقا للنموذج المعتمد ، وتدوين رقمه المميز عليه ، وتسديد الضريبة المستحقة بموجبه إلى المصلحة .
ب - يجب تقديم الإقرار الضريبي خلال مائة وعشرين يوما من انتهاء السنة الضريبية التي يمثلها الإقرار.
ج - على المكلفين المحددين أدناه تقديم إقرار ضريبي :
1 - شركة أموال مقيمة .
2 - غير مقيم له منشأة دائمة في المملكة .
3 - شخص طبيعي غير سعودي مقيم يمارس النشاط.
د - على المكلف الذي توقف عن النشاط إشعار المصلحة وتقديم إقرار ضريبي عن الفترة الضريبية القصيرة التي تنتهي بتاريخ توقفه عن مزاولة النشاط ، وذلك خلال ستين يوما من تاريخ التوقف .
هـ - يجب على المكلف الذي يتجاوز دخله الخاضع للضريبة مليون (1.000.000) ريال سعودي أن يشهد محاسب قانوني مرخص له بمزاولة المهنة بالمملكة بصحة الإقرار.
و- يجب أن تقدم شركة الأشخاص إقرار معلومات وفقا للمادة السادسة والثلاثين من هذا النظام في اليوم الستين من نهاية سنتها الضريبية أو قبله .
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 60 explained in plain English
This article is the basis for tax returns.
(a) Form of the return: The taxpayer required to do so submits it on the approved form, enters his distinguishing number on it, and pays the tax due under it to the Department.
(b) Due date: Within 120 days of the end of the tax year the return represents.
(c) Who must file:
- A resident capital company.
- A non-resident with a permanent establishment in the Kingdom.
- A resident non-Saudi natural person who carries on the activity.
(d) Ceasing the activity: A taxpayer who has ceased the activity must notify the Department and submit a return for the short tax period ending on the date of cessation, within 60 days of the date of cessation.
(e) Certification by a certified accountant: If taxable income exceeds SAR 1,000,000, a certified accountant licensed to practice in the Kingdom must attest to the validity of the return.
(f) Partnerships: A partnership submits an information return under Article 36 on or before the sixtieth day after the end of its tax year.
This article comes after Article 59 on confidentiality of information, and is followed by Article 61, which gives the Department the right to request information and examine books in the field. Anyone facing a delay in filing or unsure of his obligation to file may consult a lawyer specializing in tax and zakat.
Practical example
A resident limited liability company in Riyadh has a tax year ending on December 31, and its taxable income was SAR 1.5 million. It must submit its return on the approved form and pay the tax due under it within 120 days of the end of the year, with a certificate from a certified accountant licensed in the Kingdom attesting to the validity of the return because its taxable income exceeded SAR 1 million.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 60 of the Saudi Income Tax Law
When is the income tax return due?
Within 120 days of the end of the tax year the return represents.
Who must file an income tax return?
A resident capital company, a non-resident with a permanent establishment in the Kingdom, and a resident non-Saudi natural person who carries on the activity.
When must a certified accountant certify the return?
If taxable income exceeds SAR 1 million. The accountant must be licensed to practice in the Kingdom.
What do I do if I stop my activity?
You must notify the Department and submit a return for the short period ending on the date of cessation within 60 days of the date of cessation.
Articles this article refers to
More articles on Tax Return and Registration
- Article 36
The article imposes tax on the partners in partnerships, not on the partnership, requires the partnership to file an information return and choose its accounting policies, and treats limited partners' shares like capital companies.
أ - تفرض الضريبة على الشركاء في شركات الأشخاص وليس على الشركة ذاتها ، إلا أنه يجب على الشركة تقديم إقرار ضريبي لغرض المعلومات يوضح فيه مقدار الدخل والربح والخسا
- Article 51
The article makes the gas investment tax base separate for each exploration and production contract or agreement with the Government, and separate from the taxpayer's other activities, with a separate return and audited accounts for each.
أ - لغرض حساب ضريبة استثمار الغاز الطبيعي يعتبر وعاء ضريبة استثمار الغاز الطبيعي للمكلف عن كل عقد أو اتفاقية تنقيب عن الغاز وإنتاجه مع الحكومة مستقلا عن وعاء ضر
- Article 57
The article requires every person subject to income tax to register his activity before the end of his first fiscal year, excepts those subject only to final withholding, and imposes a fine of SAR 1,000 to 10,000.
أ - يجب على كل شخص خاضع للضريبة بموجب هذا النظام أن يقوم بتسجيل نشاطه لدى المصلحة قبل نهاية سنته المالية الأولى . ب - لا تنطبق أحكام هذه المادة على المكلفين الخ
- Article 58
The article requires the taxpayer, other than a non-resident without a permanent establishment, to keep books and accounting records in Arabic, and lets the Department reject any expense for which the taxpayer fails, without reasonable cause, to provide documents or evidence.
أ - على المكلف - باستثناء غير المقيم الذي ليس له منشأة دائمة في المملكة - أن يمسك الدفاترالتجارية والسجلات المحاسبية الضرورية باللغة العربية للتحديد الدقيق للضر
- Article 59
The article requires the Department and its employees to keep taxpayers' information confidential, limits the excepted recipients to six bodies, binds the recipient to confidentiality, and allows disclosure to others with the taxpayer's written consent.
أ - تحافظ المصلحة وجميع الأشخاص العاملين بها على سرية المعلومات المتعلقة بالمكلفين التي يطلعون عليها بحكم وظائفهم ، واستثناء من ذلك يجوز لهم الكشف عن المعلومات
- Article 61
The article requires persons and government bodies to give the Department tax information and details of their contracts with the private sector within three months, gives it the right of field examination, and makes those who default jointly liable.
أ - على جميع الأشخاص والجهات الحكومية تزويد المصلحة بأي معلومات مرتبطة بالضريبة وتطلبها المصلحة لأغراض الضريبة الواردة في هذا النظام . ب - للمصلحة الحق في فحص د
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.