OBJECTIVE
This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws. It covers major laws across Taxation, Social Security and Corporate provide dates specified by various Regulatory Authority.
Our endeavour will be to continue adding more laws in our Compliance Calendar & update it at regular frequency. You must check our website frequently to look for the updated versions of the calendar.
DISCLAIMER
- Regulatory filing dates are changed frequently by the concerned authorities
- The Reader / User should must do their own due diligence before relying on this data
ZAKAT TAX AND CUSTOMS AUTHORITY
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Income Tax Law, 2004 (https://zatca.gov.sa/en/AboutUs/Pages/AboutZATCA.aspx) | ||||
| 1 | Form | Annual Filing of Income Tax Declaration | Annually | Within 120 days Following the End of the Taxable Year |
| 2 | Form | Monthly Filing of Withholding Tax | Monthly | Within first 10 Days of the Month Following the Month of Payment to the Beneficiary |
| 3 | Form | Annual Submission of Information Regarding Withholding Tax | Annually | Within a Date not Exceeding 120 days from the End of the Fiscal Year |
| 4 | Form | Intimation Regarding Identity and Residence of Reporting Entity | Annually | Within 120 Days Following the End of the Reporting Year |
| 5 | Form | Advance Payment of Income Tax other than First Quarter | Quarterly | On or Prior to the Last Day of the Sixth, Ninth and Twelfth Months |
| 6 | Form | Filing of Country by Country Report | Annually | Not later than 12 months after the last day of the Reporting Year of the MNE Group |
| 7 | Form | Filing of CBC Report by Ultimate Parent Entity | Annually | On or Before 31st March or Every Year |
| 8 | Form | Filing of CBC Report by Constituent Entities | Annually | Not Later than 31st March of Every Year |
| 9 | Form | Annual Payment of Tax Declarations | Annually | Within 120 Days Following the End of the Taxable Year |
| 10 | Form | Monthly Payment of Withholding Tax | Monthly | Within First 10 Days of the Month Following the Month of Payment to Beneficiary |
| VALUE ADDED TAX ACT, 2022 (https://zatca.gov.sa/en/AboutUs/Pages/AboutZATCA.aspx) | ||||
| 11 | Form | Monthly Filing of VAT Return | Monthly | Not Later than the Last Day of every Month |
| 12 | Form | Quarterly Filing and Payment of VAT Return | Quarterly | Not Later than the Last Day of every Quarter |
| 13 | Form | Issuance of Tax Invoice | Monthly | Not Later than the Fifteenth Day of the Month Following the Month |
| 14 | Form | Monthly Payment of VAT Return | Monthly | Not Later Than Last Day of Every Month |
MINISTRY OF COMMERCE AND INDUSTRY
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Companies Law (https://mc.gov.sa/ar/Pages/default.aspx) | ||||
| 15 | Form | Annual Preparation of Records and Financial Statements | Annually | On or Before 31st March Every Year |
| 16 | Form | Annual Filing of Records and Financial Statements | Annually | On or Before 30th September Every Year |
| 17 | Form | Annual Filing of Records and Financial Statements | Annually | On or Before 30th June Every Year |
GENERAL ORGANIZATION FOR SOCIAL INSURANCE
| S. No | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| SOCIAL INSURANCE LAW (https://www.gosi.gov.sa/ar/SystemsAndRegulations/SocialInsurance) | ||||
| 18 | Form | Payment of Monthly Contributions | Monthly | 15th of Each Month |
BEYOND COMPLIANCE CALENDAR
Our Compliance calendars helps you track filing dates, but it’s not the most effective way to know and remember your obligations across spectrum of laws.
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Disclaimer
The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.
