Implementing Regulations of the Income Tax Law
Ministry of Finance, published by the Zakat, Tax and Customs Authority (ZATCA)
Provisions on income tax, withholding tax on payments to non-residents, and penalties; including Articles 67 and 68: the penalty for not filing a return, and the late penalty of 1% of unpaid tax for every thirty days.
Tools based on it: Withholding tax, Tax late-payment penalties