The General Tax Authority has announced an amendment to the withholding tax forms, adding a field for the reference number of the contract notification issued through the “Tax” system, in addition to the reference number of the contract related to the payment subject to withholding tax.

The Authority confirmed that the notification requirement applies to all contracts, purchase orders, or invoices concluded with non-residents, to be submitted within 30 days from the date of signing the contract or agreement, or from the commencement date of the contract or agreement, whichever comes first, in accordance with Article (13) of the Income Tax Law and Article (37) of its Executive Regulations.

Accordingly, the Authority emphasizes the necessity of including the notification reference number for the contract, purchase order, or invoice in the withholding tax report, clearly specifying the contract, purchase order, or invoice related to the payment subject to withholding tax.

The Authority calls on all relevant entities to comply with these updated requirements to ensure accuracy and enhance tax compliance in accordance with applicable legislation. It also reaffirms its commitment to developing and updating its procedures to improve the efficiency of tax administration and facilitate services for taxpayers, urging all concerned parties to align their internal procedures with these amendments to ensure smooth and effective implementation.