Excise tax rules are now effective in Saudi Arabia.
Under these rules, registration for excise tax is required of producers, importers, and processors of certain items (including carbonated drinks and tobacco products). Once registered, the entity must file six excise tax returns per year (that is, a return every two months). The return is due 15 days after the end of the two-month period.
There are special rules for taxable warehouses, as well as rules for exemptions for selected items from the excise tax.
Read a 2017 report [DPF 256 KB] prepared by the KPMG member firm in Saudi Arabia
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