Saudi Arabia — Freelance / SME Intake — Skill v1.0

What this file is

The intake orchestrator for Saudi-resident self-employed individuals, sole establishments (mu'assasah fardiyyah), single-shareholder LLCs, multi-member LLCs, joint-stock companies (JSC), and branches of foreign companies registered with ZATCA in the Kingdom of Saudi Arabia (KSA). Every downstream Saudi content skill depends on this skill producing a structured intake package first.

Job: (1) confirm taxpayer is in scope, (2) classify the regime split — Zakat vs Corporate Income Tax (CIT) vs mixed — based on ownership nationality, (3) check VAT, excise, RETT, WHT, GOSI/Saudization, e-invoicing (Fatoorah) gates, (4) confirm MISA license exists for any foreign owner, (5) identify downstream skills to run, (6) hand off to sa-return-assembly. Outputs addressed to a credentialed Saudi reviewer (SOCPA-licensed Saudi CPA or a tax adviser registered with ZATCA). The reviewer signs off — this skill is not the preparer of record.

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Section 1 — Quick reference: regime decision tree at a glance

KSA tax/Zakat resident entity (CR issued, ZATCA-registered)? -> NO = REFUSE
       |
Ownership nationality?
       |
       +-- 100% Saudi/GCC natural persons        -> ZAKAT only (sa-zakat)
       |
       +-- 100% foreign (non-GCC)                -> CIT 20% (sa-corporate-tax)
       |        MISA license MUST exist first; if not -> REFUSE -> sa-formation
       |
       +-- Mixed (Saudi/GCC + foreign)           -> SPLIT
       |        Saudi/GCC share -> Zakat;
       |        Foreign share   -> CIT 20%
       |
       +-- Listed JSC                            -> proportional float treatment (out of scope here)

Parallel routing (independent of Zakat/CIT regime):

• VAT mandatory if annual taxable supplies ≥ SAR 375,000 (trailing-12) → route saudi-arabia-vat + saudi-einvoice.
• VAT voluntary if SAR 187,500 – 375,000 (taxpayer election).
• Excise products (tobacco, soft drinks, energy drinks, sweetened drinks, e-liquids) → route sa-excise-tax.
• Any real estate disposal (sale, transfer, long-term lease) → 5% RETT → route sa-rett.
• Employees → route sa-gosi-saudization (GOSI + Nitaqat + WPS via Mudad).
• Non-resident payments (services, royalties, dividends, interest, technical fees, etc.) → route sa-withholding-tax.
• Entity unclear or foreign-owned without MISA → route sa-formation.
• Fatoorah Phase 2 (Integration) — wave-based by annual revenue; verify current wave → route saudi-einvoice.
• Always final → sa-return-assembly.

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Section 2 — Workflow runbook (order of operations)

Strict order. Do not narrate steps.

1. Opening — one-line greeting + flow summary + reviewer reminder, then launch the refusal sweep.
2. Refusal sweep — single ask_user_input_v0 call with the 5 questions in Section 5.1.
3. Document dump — ask user to upload everything at once (Commercial Registration / CR, MISA license if foreign, ZATCA certificate, VAT certificate, bank statements, sales invoices, purchase invoices, GOSI subscriber list, prior Zakat/CIT returns, prior VAT returns).
4. Inference pass — parse every document; extract turnover, ownership %, employee count, prior payments, fiscal year basis.
5. Regime classification — apply Section 4 split logic using inferred ownership + sweep answers.
6. Confirmation — show inferred summary + proposed regime split + downstream-skill list; invite corrections.
7. Gap filling — ask_user_input_v0 only for items documents cannot answer (Hijri vs Gregorian election, MISA license number, Nitaqat color band).
8. Handoff — produce Section 6 summary and invoke sa-return-assembly.

Operating principles: use ask_user_input_v0 for multi-choice; free text only for legal names / CR numbers / TIN / MISA license number. Batch up to 3 related independent questions. Never re-ask documents-visible facts. Arabic terms in parentheses on first mention (e.g., "sole establishment (mu'assasah fardiyyah)"). All amounts in SAR.

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Section 3 — Required inputs

Some inferred from documents, the rest gap-filled. All mandatory before handoff.

• Identity / registration: legal name (Arabic + English), Commercial Registration (CR) number, ZATCA Tax Identification Number (TIN, 10-digit), VAT registration number (15-digit ending 03 if registered), MISA investment license number (foreign-owned entities only), national address (Wasel).
• Entity: sole establishment (mu'assasah fardiyyah) / single-shareholder LLC / multi-member LLC / JSC / branch of foreign company / simple joint partnership. CR issuance date. Bylaws / Articles of Association.
• Ownership: complete shareholder register with nationality (Saudi national / GCC national / foreign) and ownership % each. Beneficial ownership disclosure (UBO file at ZATCA).
• Fiscal year: Gregorian calendar default. Hijri election only available to Zakat-only payers (no foreign ownership). Year-end date.
• Revenue: 2025 annual turnover (SAR), monthly breakdown, domestic vs export mix, exempt vs zero-rated vs standard-rated for VAT.
• Tax history: prior Zakat return, prior CIT return (if applicable), prior VAT returns (monthly or quarterly), prior WHT returns, outstanding ZATCA assessments or appeals.
• Operational: employee count (Saudi vs non-Saudi headcount for Nitaqat), GOSI registration status, Mudad WPS active, current Nitaqat band (Platinum / High Green / Medium Green / Low Green / Red), Fatoorah Phase 2 wave assignment.
• Documents: CR, MISA license, ZATCA tax certificate, VAT certificate, bank statements 2025, sales tax invoices (Phase 2-compliant if integrated wave), purchase invoices, GOSI subscriber report, prior Zakat/CIT/VAT/WHT returns, payment receipts (SADAD).

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Section 4 — Regime decision tree with thresholds and citations

All thresholds 2025-effective. Reviewer to verify current ZATCA circulars and Royal Decrees.

4.1 Residency gate — Income Tax Law (Royal Decree M/1, 1425H) art. 3; Zakat Implementing Regulations (Ministerial Resolution 2216, 1440H)

KSA tax/Zakat resident = entity established under Saudi law with a CR, or a foreign entity with a permanent establishment (PE) in KSA. Natural persons: Saudi or GCC nationals resident in KSA (Zakat), or foreign individuals with PE / fixed base (CIT). Non-resident with no PE → out of scope here → REFUSE.

4.2 Ownership-nationality gate — the Zakat/CIT split

The fundamental Saudi rule: Zakat applies to the Saudi/GCC-owned share; Corporate Income Tax applies to the foreign-owned share.

• 100% Saudi or GCC natural-person owners → entity pays Zakat only at 2.5% on the Zakat base (broadly equity + adjustments). Route sa-zakat.
• 100% foreign (non-GCC) owners → entity pays CIT at 20% on taxable income (general rate; oil & hydrocarbons up to 85%, natural gas 20% — both out of scope here). Route sa-corporate-tax. Foreign ownership requires a MISA investment license issued before CR — see Section 6.
• Mixed ownership → proportional split. The Saudi/GCC share of equity attracts Zakat; the foreign share of taxable income attracts CIT. Both sa-zakat and sa-corporate-tax route. Single combined ZATCA filing covers both components.
• GCC corporate owners treated as foreign for CIT/Zakat split unless ZATCA accepts look-through (case-by-case; flag to reviewer).
• Listed JSC with free-float → proportional float treatment; out of scope here → flag to reviewer.

4.3 VAT registration gate — VAT Law (Royal Decree M/113, 1438H) and VAT Implementing Regulations

• Mandatory registration if annual taxable supplies ≥ SAR 375,000 in the trailing-12-month window (or expected in the next 12 months).
• Voluntary registration available between SAR 187,500 and SAR 375,000.
• Below SAR 187,500 → no VAT registration permitted.
• Standard VAT rate 15% since 1 July 2020 (Royal Order A/638). Zero-rated: exports, qualifying international transport, certain medicines / medical equipment. Exempt: financial services (margin-based), residential rental, residential real estate sales.
• → Route saudi-arabia-vat + saudi-einvoice if registered or over threshold.

4.4 E-invoicing gate — Fatoorah (ZATCA E-Invoicing Regulation, December 2020)

Two phases:

• Phase 1 — Generation (mandatory for all VAT-registered residents since 4 December 2021): structured electronic invoices with QR code for B2C; no integration required.
• Phase 2 — Integration: wave-based mandate by annual taxable revenue threshold. ZATCA issues each wave at least six months in advance. Wave 1 started 1 January 2023 (≥ SAR 3 billion revenue); subsequent waves progressively cover smaller taxpayers. Verify the taxpayer's current wave assignment with ZATCA — flag to reviewer if unclear.

→ All VAT-registered residents → route saudi-einvoice. Phase 2 wave triggers integration requirements (API connection, cryptographic stamp, real-time clearance for tax invoices, near-real-time reporting for simplified invoices).

4.5 Excise tax gate — Excise Tax Law (Royal Decree M/86, 1438H)

Excise tax applies to: tobacco products 100%; energy drinks 100%; soft drinks 50%; sweetened drinks 50%; electronic smoking devices and liquids 100%. Excise registration with ZATCA required before importing, producing, or holding excise goods. → Route sa-excise-tax.

4.6 RETT gate — Real Estate Transaction Tax Regulation (Royal Order A/84, 2 October 2020)

Flat 5% RETT applies to most real estate disposals (sale, transfer, long lease, contribution in kind to a company). RETT replaced VAT on real estate from 4 October 2020 (Council of Ministers Resolution). Limited exemptions (e.g., inheritance, gifts to first-degree relatives, first-home purchase up to SAR 1 million under certain conditions). → Route sa-rett if any real estate transaction in the year.

4.7 Withholding tax gate — Income Tax Law art. 68; Implementing Regulations art. 63

WHT on payments from KSA-resident payers to non-residents without a PE. Headline rates:

• Dividends to non-resident: 5%.
• Loan charges / interest: 5%.
• Royalties: 15%.
• Management fees: 20%.
• Technical / consulting services, payments to head office, rent of equipment, international telecom, dividends — rates 5% to 20% per art. 68.
• Tax treaties (KSA has 50+ DTTs) may reduce rates; reviewer applies treaty.

→ Any non-resident payments → route sa-withholding-tax.

4.8 GOSI / Saudization gate — Social Insurance Law (Royal Decree M/33, 1421H); Nitaqat Program (Ministerial Decisions)

Any employer with at least one employee must register with GOSI (General Organization for Social Insurance) and contribute monthly. 2025 contribution rates (verify): Saudi employees — 9% employer + 9% employee for pensions + 1% employer for unemployment (SANED) + 2% for occupational hazards = 21% employer / 9.75% employee total (subject to wage cap SAR 45,000). Non-Saudi employees — 2% employer for occupational hazards only.

Nitaqat (Saudization) — required Saudi-employee ratio based on sector + size. New entities: typically first-year exemption (grace period), then must meet sector + size quota. Bands: Platinum / High Green / Medium Green / Low Green / Red. Red band → visa block + work-permit restrictions. Mudad WPS (Wage Protection System) mandatory — payroll must run through approved banks via Mudad portal.

→ Any employees → route sa-gosi-saudization.

4.9 MISA license gate — Foreign Investment Law (Royal Decree M/1, 1421H, as updated)

Foreign investors must obtain a MISA (Ministry of Investment) investment license before applying for the Commercial Registration. Without MISA, a foreign-owned entity cannot legally exist in KSA. If a foreign-owned taxpayer presents at intake without a MISA license → REFUSE the workflow and route to sa-formation for license + CR setup. Reviewer to engage Saudi corporate counsel.

4.10 Fiscal year gate — Gregorian vs Hijri

Default Gregorian calendar. Hijri tax year (lunar, ~354 days) is permitted only for Zakat-only payers (100% Saudi/GCC ownership). Mixed-ownership and CIT-only payers must use Gregorian. Flag inconsistencies to reviewer.

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Section 5 — Questions to ask the user

Use ask_user_input_v0. Batch where independent.

5.1 Refusal sweep (one batched ask_user_input_v0 call, 5 single-select questions)

• Q1 KSA tax residence / CR status: CR issued and ZATCA-registered | CR issued, not yet ZATCA-registered | Pre-formation (no CR yet) | Foreign entity with PE | Non-resident, no PE.
• Q2 Entity type: Sole establishment (mu'assasah fardiyyah) | Single-shareholder LLC | Multi-member LLC | JSC (closed) | JSC (listed) | Branch of foreign company | Simple joint partnership | Not sure.
• Q3 Ownership nationality mix (capital): 100% Saudi nationals | 100% GCC nationals (incl. Saudi) | 100% foreign (non-GCC) | Mixed Saudi/GCC + foreign | Not sure.
• Q4 2025 annual turnover (SAR): < SAR 187,500 | SAR 187,500 – 375,000 | SAR 375,000 – 3 million | SAR 3 million – 40 million | > SAR 40 million | Not sure (infer from docs).
• Q5 MISA investment license (foreign owners only): N/A (no foreign owner) | Yes, valid MISA license | No MISA license yet | Expired / under renewal.

Routing:

Answer	Action
Q1 CR + ZATCA-registered	continue
Q1 CR but not yet ZATCA-registered	flag overdue registration; route sa-formation for ZATCA onboarding; continue
Q1 pre-formation	REFUSE core intake; route sa-formation only
Q1 foreign entity with PE	continue; force CIT route; flag PE attribution to reviewer
Q1 non-resident no PE	REFUSE — non-residents only have WHT; refer to ZATCA-registered tax adviser
Q2 sole establishment / LLC (single or multi) / JSC closed / branch	continue
Q2 JSC listed	flag float-share complexity; refer to SOCPA CPA
Q2 not sure	route sa-formation first
Q3 100% Saudi / 100% GCC	Zakat-only path; route sa-zakat
Q3 100% foreign	CIT-only path; route sa-corporate-tax; require MISA (Q5)
Q3 mixed	split path; route both sa-zakat + sa-corporate-tax
Q3 not sure	request shareholder register; defer to inference
Q4 < SAR 187,500	no VAT registration (not even voluntary); continue
Q4 SAR 187,500 – 375,000	voluntary VAT election available; ask reviewer to confirm
Q4 ≥ SAR 375,000	mandatory VAT; route saudi-arabia-vat + saudi-einvoice
Q4 > SAR 40 million	flag; likely Fatoorah Phase 2 active wave; verify integration status
Q5 N/A	continue
Q5 valid MISA	continue
Q5 no MISA / expired	REFUSE workflow for foreign-owned entity; route sa-formation; reviewer engages corporate counsel

5.2 Secondary batched questions

• Q6 VAT registration: Yes (TIN ending 03) | No | Voluntary | Deregistered.
• Q7 Employees 2025 (KSA payroll): None | 1–5 | 6–20 | 21–50 | > 50.
• Q8 Non-Saudi vs Saudi headcount split: All Saudi | Majority Saudi | Majority non-Saudi | All non-Saudi | N/A.
• Q9 Nitaqat current band: Platinum | High Green | Medium Green | Low Green | Red | Not yet assigned | N/A.
• Q10 Fiscal year basis: Gregorian calendar (1 Jan – 31 Dec) | Gregorian non-calendar | Hijri (lunar) | Not sure.

Routing:

Answer	Action
Q6 yes	route saudi-arabia-vat + saudi-einvoice
Q6 no but Q4 ≥ SAR 375,000	flag VAT registration overdue; route saudi-arabia-vat; reviewer to register
Q7 ≥ 1	route sa-gosi-saudization
Q7 > 50	flag (large-employer compliance load)
Q8 majority/all non-Saudi + Q9 Red/Low Green	flag Saudization risk; recommend Nitaqat remediation plan
Q9 Red	flag visa-block risk; reviewer escalation
Q10 Hijri + foreign ownership	conflict — Hijri only allowed for Zakat-only; flag to reviewer; default Gregorian

5.3 Withholding question

• Q11 In 2025 did you pay any non-resident (foreign) suppliers, lenders, licensors, or service providers (e.g., software licences, head-office charges, foreign consultants, foreign loans)? Yes (specify categories) | No.

Any "Yes" → route sa-withholding-tax. Reviewer applies treaty rates where available.

5.4 RETT and Excise questions

• Q12 In 2025 did you sell, transfer, or grant a long lease over any real estate in KSA? Yes | No | Inheritance / family transfer only.
• Q13 Do you import, manufacture, or hold inventory of tobacco, energy drinks, soft drinks, sweetened drinks, or e-cigarettes / e-liquids? Yes | No.

Q12 "Yes" (non-inheritance) → route sa-rett. Q13 "Yes" → route sa-excise-tax.

5.5 Fatoorah Phase 2 access

• Q14 Fatoorah Phase 2 (Integration): Already integrated (API live) | Notified by ZATCA, integration pending | Not yet in a wave | Not sure.

"Pending" or "not sure" → flag in open_flags; route saudi-einvoice for wave verification and integration readiness.

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Section 6 — Intake output template

6.1 Human-readable confirmation (shown to user)

INTAKE SUMMARY — 2025 Saudi Arabia (KSA)

Taxpayer: [Legal name AR / EN] | CR: [number] | TIN: [10-digit]
VAT No: [15-digit ending 03 | not registered]
MISA license: [number | N/A | MISSING]
National address (Wasel): [captured | pending]

Entity: [sole est. | s/s LLC | multi-LLC | JSC closed | branch | …]
Ownership: [Saudi % | GCC % | Foreign %] → REGIME: [Zakat only | CIT only | Split]
Fiscal year: [Gregorian calendar | Gregorian non-cal | Hijri]

VAT: [registered | mandatory overdue | voluntary | not required]
Fatoorah Phase 2: [integrated | wave pending | not yet | unknown]
Employees: [count] | Saudi/Non-Saudi: [split] | Nitaqat: [band]
Excise products: [yes | no]
RETT transactions 2025: [yes | no]
Non-resident payments 2025: [yes | no]

DOWNSTREAM SKILLS:
  sa-zakat [if Saudi/GCC share],
  sa-corporate-tax [if foreign share or 100% foreign],
  saudi-arabia-vat [if VAT-registered or overdue],
  saudi-einvoice [if VAT-registered — wave check],
  sa-withholding-tax [if non-resident payments],
  sa-rett [if real estate disposal],
  sa-excise-tax [if excise products],
  sa-gosi-saudization [if employees],
  sa-formation [if MISA missing or entity unclear],
  sa-return-assembly [always last].

OPEN FLAGS, REFUSALS TRIGGERED, CONSERVATIVE DEFAULTS APPLIED — listed below.

Confirm or correct anything above.

6.2 Structured intake package (internal JSON for sa-return-assembly)

{
  "jurisdiction": "SA",
  "tax_year": 2025,
  "taxpayer": {
    "legal_name_en": "", "legal_name_ar": "",
    "cr_number": "", "zatca_tin": "", "vat_number": "",
    "misa_license_number": "",
    "national_address_wasel": "",
    "entity_type": "sole_establishment|single_shareholder_llc|multi_member_llc|jsc_closed|jsc_listed|branch_foreign|simple_joint_partnership",
    "fiscal_year_basis": "gregorian_calendar|gregorian_non_calendar|hijri",
    "fiscal_year_end": ""
  },
  "ownership": {
    "saudi_pct": 0,
    "gcc_pct": 0,
    "foreign_pct": 0,
    "shareholder_register_received": false,
    "ubo_disclosed_zatca": false
  },
  "regime": {
    "zakat_applicable": false,
    "cit_applicable": false,
    "split_regime": false,
    "annual_turnover_sar": 0
  },
  "vat": {
    "registered": false,
    "vat_number_active": false,
    "mandatory_overdue_flag": false,
    "voluntary_eligible": false,
    "trailing12_taxable_supplies_sar": 0
  },
  "einvoice": {
    "phase1_generation_active": false,
    "phase2_integration_wave": "",
    "phase2_integration_live": false
  },
  "employment": {
    "has_employees": false,
    "employee_count": 0,
    "saudi_count": 0,
    "non_saudi_count": 0,
    "gosi_registered": false,
    "mudad_wps_active": false,
    "nitaqat_band": "platinum|high_green|medium_green|low_green|red|unassigned|na"
  },
  "withholding": {
    "paid_non_resident_dividends": false,
    "paid_non_resident_interest": false,
    "paid_non_resident_royalties": false,
    "paid_non_resident_services": false,
    "treaty_review_required": false
  },
  "rett": {
    "real_estate_transactions_2025": false,
    "transaction_count": 0
  },
  "excise": {
    "deals_in_excise_goods": false,
    "excise_registered": false
  },
  "formation": {
    "misa_required_and_missing": false,
    "entity_unclear": false
  },
  "documents_received": [],
  "downstream_skills_to_load": [],
  "open_flags": [],
  "refusals_triggered": [],
  "conservative_defaults_applied": []
}

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Section 7 — Conservative defaults

When uncertain, prefer the safer (higher-tax / stricter-compliance) outcome and flag. All defaults visible to reviewer in conservative_defaults_applied.

Ambiguity	Conservative default
Ownership % unclear between Saudi/GCC and foreign	Treat as mixed and apply split (both Zakat + CIT); flag to reviewer to confirm with shareholder register
GCC corporate owner — look-through unclear	Treat as foreign (CIT); flag for ZATCA ruling
Turnover near SAR 375,000 (SAR 350k – 400k)	Assume above threshold → mandatory VAT registration
Trailing-12 VAT window unclear	Assume threshold breached in earliest plausible month → backdated registration risk; flag
MISA license status unknown for foreign owner	Assume MISSING → REFUSE workflow; route sa-formation
Fatoorah Phase 2 wave unknown for VAT-registered	Assume current wave is live → integration mandatory; flag for ZATCA wave confirmation
Fiscal year basis unclear with mixed ownership	Default Gregorian calendar (Hijri not permitted for mixed/foreign)
WHT category unclear for non-resident payment	Apply highest plausible rate (e.g., 20% management fees) and flag; treaty applied only with written documentation
Nitaqat band unknown	Assume Red until proven; flag visa-block risk
Excise inventory status unclear	Assume excise registration required if any excise goods present at year-end
RETT exemption claim unclear	Assume 5% RETT applies; flag exemption claim to reviewer
GOSI registration status unknown but employees present	Assume not registered → overdue; flag for backdated subscription
PE attribution borderline for foreign entity	Assume PE exists → CIT applies; flag for treaty analysis
Capital vs expense unclear	Capitalise + flag

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Section 8 — Refusal handling

Refusals fire from the refusal sweep or during inference. Protocol: stop the workflow, state the reason in one sentence, recommend a ZATCA-registered tax adviser or SOCPA-licensed CPA, do not work around.

In-scope refusals:

• Pre-formation taxpayer with no CR → sa-formation only.
• Foreign-owned entity with no valid MISA license → sa-formation only; corporate counsel required.
• Non-resident with no PE in KSA → out of scope (WHT applies but is the payer's obligation).
• Listed JSC with public free float → SOCPA CPA + ZATCA large-taxpayer office.
• Oil, gas, or hydrocarbon producers → refuse (special CIT rates 20%–85%; specialist regime).
• Banks, insurers, financial institutions → refuse (sector-specific Zakat/CIT rules + SAMA supervision).
• Groups with transfer-pricing complexity (≥ SAR 6 million related-party transactions threshold for CbCR / Local File / Master File) → refuse; specialist transfer-pricing adviser required.
• Listed JSC with free-float Zakat/CIT proportional treatment → refuse.

Sample: "Stop — you have foreign ownership but no MISA investment license on file. A MISA license must be issued before the Commercial Registration for any foreign-owned KSA entity. Without it, the entity cannot legally operate or file with ZATCA. Engage Saudi corporate counsel and the Ministry of Investment first; I will route you to sa-formation."

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Section 9 — Self-checks before handoff

Run all 16 before invoking sa-return-assembly. Any failure → fix, do not hand off.

1. Refusal sweep used ask_user_input_v0, not prose.
2. KSA residence / CR / ZATCA registration confirmed.
3. Entity type set.
4. Ownership %s captured (Saudi / GCC / foreign), summing to 100%.
5. Regime split decided (Zakat / CIT / both) with reason traced to ownership %.
6. MISA license verified for any foreign-owned entity (number captured).
7. Turnover recorded in SAR with bucket band.
8. VAT status set; mandatory_overdue_flag set if turnover ≥ SAR 375,000 and not registered.
9. Fatoorah Phase 1 confirmed for all VAT-registered; Phase 2 wave noted.
10. Employee count + Saudi/non-Saudi split + Nitaqat band captured if employees present.
11. GOSI + Mudad WPS status set.
12. Excise registration set if dealing in excise goods.
13. RETT transactions in 2025 captured.
14. WHT obligations checked; sa-withholding-tax in list if applicable.
15. Fiscal year basis captured (Gregorian / Hijri); Hijri rejected for mixed/foreign.
16. All conservative defaults recorded with citation; reviewer disclaimer present in opening + handoff.

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Section 10 — Final handoff to sa-return-assembly

Once gap-filling and self-checks pass, output a short handoff message naming (a) taxpayer + entity + CR + TIN + ownership split, (b) regime selected (Zakat / CIT / split) with the headline computation citation, (c) downstream skills in run-order, (d) skills explicitly not running and why, (e) reviewer reminder (SOCPA CPA or ZATCA-registered tax adviser sign-off). Then invoke sa-return-assembly with the Section 6.2 package.

Example (single-shareholder LLC, 100% Saudi-owned, VAT-registered, 4 employees):

Intake complete. Al-Salam Trading LLC, single-shareholder LLC, CR 1010XXXXXX, TIN 30012345XX, VAT 30012345XX0003, Riyadh national address active. 100% Saudi-owned natural person → Zakat-only. 2025 turnover SAR 2.4 million. VAT-registered (mandatory), Fatoorah Phase 1 active, not yet in Phase 2 wave (verify). 4 Saudi employees, GOSI active, Mudad WPS live, Nitaqat Medium Green. No real estate disposals, no excise products, no non-resident payments. Fiscal year Gregorian calendar. Running: sa-zakat (2.5% on Zakat base), saudi-arabia-vat, saudi-einvoice (wave check), sa-gosi-saudization, sa-return-assembly. Not running: sa-corporate-tax, sa-withholding-tax, sa-rett, sa-excise-tax, sa-formation. Needs SOCPA-licensed Saudi CPA sign-off before ZATCA submission. Handing off now.

Example (mixed-ownership multi-member LLC, 60% Saudi + 40% foreign, with MISA):

Intake complete. Gulf Tech Solutions LLC, multi-member LLC, CR 1010YYYYYY, TIN 30099999XX, VAT 30099999XX0003, MISA license 102030XX. Ownership: 60% Saudi national / 40% foreign → SPLIT regime: 60% share Zakat, 40% share CIT 20%. 2025 turnover SAR 18 million. VAT-registered (mandatory), Fatoorah Phase 2 Wave [X] live. 22 employees (12 Saudi / 10 non-Saudi), Nitaqat High Green. Paid foreign software licensor SAR 600k (royalty WHT 15%) and foreign management fees SAR 200k (WHT 20%) — treaty review required. No real estate transactions, no excise. Fiscal year Gregorian calendar (Hijri not permitted with foreign ownership). Running: sa-zakat (Saudi share), sa-corporate-tax (foreign share), saudi-arabia-vat, saudi-einvoice, sa-withholding-tax, sa-gosi-saudization, sa-return-assembly. Not running: sa-rett, sa-excise-tax, sa-formation. Needs SOCPA CPA + treaty-qualified tax adviser sign-off before ZATCA submission. Handing off now.

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Section 11 — Cross-skill references

Inputs: user documents (CR, MISA license, ZATCA certificate, VAT certificate, bank statements, invoices, GOSI subscriber list, prior returns) + user answers. Output: Section 6.2 package consumed by sa-return-assembly.

Downstream skills (via sa-return-assembly):

• sa-zakat — Zakat at 2.5% on the Zakat base for Saudi/GCC ownership share (Implementing Regulations, Ministerial Resolution 2216, 1440H).
• sa-corporate-tax — CIT 20% on taxable income for foreign ownership share (Income Tax Law, Royal Decree M/1, 1425H).
• sa-withholding-tax — WHT on payments to non-residents at 5%–20% per ITL art. 68; treaty rates applied with documentation.
• sa-rett — 5% Real Estate Transaction Tax on disposals (Royal Order A/84, 2 October 2020).
• sa-gosi-saudization — GOSI subscriptions + Nitaqat band management + Mudad WPS payroll.
• sa-excise-tax — Excise on tobacco, energy/soft/sweetened drinks, e-liquids (Royal Decree M/86, 1438H).
• saudi-arabia-vat — VAT 15% (Royal Decree M/113, 1438H; Royal Order A/638 of 2020 for rate increase).
• saudi-einvoice — Fatoorah Phase 1 generation and Phase 2 integration waves.
• sa-formation — MISA license, CR, ZATCA registration, entity selection.
• sa-return-assembly — final orchestrator (Zakat + CIT return, VAT returns, WHT returns, working paper, reviewer brief, action list, payment via SADAD).

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Section 12 — Sources

Primary statutes, royal decrees, and ZATCA regulations cited (all 2025-effective; reviewer to verify current ZATCA circulars and Royal Orders):

• Royal Decree M/1, 1425H — Income Tax Law (ITL).
• Implementing Regulations of the Income Tax Law — Ministerial Resolution 1535, 1425H, as amended.
• Ministerial Resolution 2216, 1440H — Zakat Implementing Regulations.
• Royal Decree M/113, 1438H — Value Added Tax Law.
• VAT Implementing Regulations — ZATCA Board Resolution 3839, 1438H, as amended.
• Royal Order A/638, 2020 — increase of VAT standard rate to 15% from 1 July 2020.
• Royal Decree M/86, 1438H — Excise Tax Law.
• Royal Order A/84, 2 October 2020 — Real Estate Transaction Tax (RETT) 5% Regulation.
• Royal Decree M/33, 1421H — Social Insurance Law (GOSI).
• Royal Decree M/1, 1421H, as updated — Foreign Investment Law (MISA framework).
• ZATCA E-Invoicing Regulation, December 2020 — Fatoorah Phase 1 (Generation) and Phase 2 (Integration).
• ZATCA Transfer Pricing Bylaws, 15 February 2019 (and amendments) — TP documentation thresholds, CbCR.
• Companies Law, Royal Decree M/132, 1443H (effective January 2023) — sole establishment, LLC, JSC, simple joint partnership, branch.
• Council of Ministers Resolution, 4 October 2020 — RETT replacing VAT on real estate.
• Ministerial Decisions on Nitaqat (various, MHRSD) — Saudization bands and quotas.
• Mudad WPS Regulations (MHRSD / SAMA) — Wage Protection System.
• Saudi GCC VAT Framework Agreement, 2017 — basis for VAT Law.
• Bilateral Double Tax Treaties (DTTs) — 50+ treaties; treaty rates verified case-by-case by reviewer.

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Change log

• v1.0 (May 2026): Initial intake skill for the Saudi Arabia freelance / SME workflow. Routes to sa-zakat, sa-corporate-tax, sa-withholding-tax, sa-rett, sa-gosi-saudization, sa-excise-tax, saudi-arabia-vat, saudi-einvoice, sa-formation, sa-return-assembly. Reflects Income Tax Law (M/1, 1425H), Zakat Implementing Regulations (2216, 1440H), VAT Law (M/113, 1438H) at 15%, RETT (A/84, 2020) at 5%, Fatoorah e-invoicing (Phase 1 mandatory, Phase 2 wave-based), MISA licensing requirement for foreign owners, and Nitaqat Saudization framework for tax year 2025.

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, Sharia, or financial advice. OpenAccountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified Saudi tax professional (SOCPA-licensed Saudi CPA, or a tax adviser registered with ZATCA) before filing with ZATCA or acting upon. Foreign investment, MISA licensing, and corporate-structuring matters additionally require qualified Saudi corporate counsel.

The most up-to-date, verified version of this skill is maintained at openaccountants.com.

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OpenAccountants — open-source accounting skills for AI This output must be reviewed by a qualified professional before filing or acting upon. Latest verified skills: openaccountants.com | Report errors: github.com/openaccountants/openaccountants

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