Overview
What this service covers
Whether an entity pays Zakat, corporate income tax, or a blend of both depends on its ownership — Saudi and GCC ownership attracts Zakat, foreign ownership attracts income tax, and mixed ownership is apportioned. The basis of assessment differs substantially between them.
We establish the correct treatment for your ownership structure, prepare and file the annual return, and manage the assessment process through to closure, including where ZATCA raises a query or a differing view.
What's included
Scope of work
Treatment assessment
Determining the correct Zakat and income tax position for your ownership structure, including mixed ownership.
Return preparation
Preparation of the annual return from your financial statements, with the adjustments each basis requires.
Filing and payment
Submission within the deadline and management of the payment position.
Assessment management
Handling ZATCA queries, additional information requests, and assessments through to closure.
Withholding tax
Advice on withholding tax obligations on payments to non-residents, and the filings that follow.
How it works
We are Aligned with your Business
Every Docurement engagement follows the same five stages, so you always know where a matter stands and who is responsible for it.
Initial consultation
We start by understanding your entity, workforce, sector, and current position — no commitment required.
Scoped proposal
A clear, transparent breakdown of what is required and how our fees are structured, separate from any government or authority fees.
Engagement & authorisation
Formal engagement with the appropriate authorisation for us to act on your behalf with the relevant authorities.
Dedicated point of contact
A single, accountable contact manages your file from instruction through to completion.
Ongoing reporting
Regular updates on completed actions, items in progress, and anything approaching a deadline.
Why Docurement
What makes the difference
Treatment right from the outset
Zakat and income tax have different bases. Applying the wrong one is not a rounding error.
Assessments handled
A query is a process with deadlines. Managing it properly is what keeps an assessment from becoming a liability.
Aligned to your structure
Ownership drives treatment — and ownership changes. We keep the position current.
FAQs
Common questions
It follows ownership. Saudi and GCC-owned shares attract Zakat; foreign-owned shares attract corporate income tax; mixed ownership is apportioned between the two. We confirm the position for your structure.
The annual return is due within a set period after your financial year end. We work back from that date so the return is prepared rather than rushed.
Yes. Send us the assessment and the deadline and we will confirm what can be done in the time available before anything is submitted.