4 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Saudi Arabia Excise Tax. Trigger on phrases like "Saudi excise tax", "ZATCA excise", "Saudi sin tax", "tobacco tax Saudi", "energy drinks Saudi excise", "soft drinks excise Saudi", "sweetened drinks Saudi", "e-cigarette tax Saudi", "vape tax KSA", "Royal Decree A/86", "GCC excise", "excise tax warehouse Saudi", "excise registration ZATCA", or any question about computing, registering, filing, or reporting Saudi excise tax obligations on tobacco, energy drinks, soft drinks, sweetened drinks, or electronic smoking devices. Scope covers the Excise Tax Law issued by Royal Decree A/86 of 27/8/1438H (2017) and the Excise Tax Bylaws, the taxable product list and rates, the tax base (higher of retail selling price or ZATCA standard price), tax warehouse regime, importer/manufacturer registration, monthly filing through the ZATCA portal, penalties, and GCC harmonisation context. ALWAYS read this skill before touching any Saudi excise tax work.
Use this skill whenever asked to assemble, finalize, or package a Saudi Arabian annual tax return or Zakat declaration. Trigger on phrases like "Saudi return assembly", "ZATCA submission", "Saudi annual filing", "120-day deadline Saudi", "Zakat declaration", "Saudi CIT return", "assemble Saudi return", "finalize KSA return", "Saudi working paper", or "ZATCA filing package". This is the capstone orchestrator that pulls together outputs from sa-zakat, sa-corporate-tax, sa-withholding-tax, sa-rett, sa-gosi-saudization, sa-excise-tax, sa-formation, saudi-arabia-vat, and saudi-einvoice into a single unified working paper plus payment and filing instructions. It does not recompute anything itself — it reconciles upstream outputs, builds the line-by-line ZATCA working paper, generates SADAD billing instructions for ZATCA portal payment, and produces a reviewer brief and taxpayer action list. ALWAYS read this skill last when finalizing a Saudi tax return or Zakat declaration.
ALWAYS USE THIS SKILL when a user asks for help with Saudi tax/Zakat compliance and mentions freelancing, self-employment, sole establishment (mu'assasah fardiyyah), LLC, JSC, branch of a foreign company, or any commercial activity in the Kingdom of Saudi Arabia (KSA). Trigger on phrases like "Saudi tax compliance", "ZATCA registration", "Saudi VAT", "Saudi Zakat return", "MISA license", "freelance Saudi tax", "Riyadh business", "Jeddah company tax", "Saudi corporate income tax", "SAR turnover threshold", "Fatoorah Phase 2", "GOSI registration", "Saudization Nitaqat", "Saudi withholding tax", "RETT", "real estate transaction tax Saudi", "Saudi excise tax", "Hijri vs Gregorian tax year", "mixed ownership Saudi entity", "GCC owner Zakat", "non-resident Saudi tax", or any similar phrasing where the user is operating or planning to operate a business in KSA. This is the REQUIRED entry point for the Saudi freelance/SME workflow — every downstream skill in the stack (sa-zakat, sa-corporate-tax, sa-withholding-tax, sa-rett, sa-gosi-saudization, sa-excise-tax, sa-formation, saudi-arabia-vat, saudi-einvoice, sa-return-assembly) depends on this skill running first. Uses ask_user_input_v0-style structured questions. Saudi tax/Zakat residents and foreign-owned KSA entities only. ALWAYS read this skill first when starting any Saudi freelance/SME tax or Zakat workflow.
ALWAYS read this skill before touching any Saudi Arabian corporate income tax (CIT) work. Use this skill whenever asked about Saudi CIT for a resident company with non-Saudi/non-GCC shareholders, a Saudi PE of a non-resident, or a "mixed" entity owned partly by Saudi/GCC nationals and partly by foreigners. Trigger on phrases like "Saudi CIT", "Saudi corporate income tax", "Saudi corporate tax", "ZATCA CIT 20%", "Saudi mixed entity", "Saudi PE tax", "Saudi Income Tax Law", "Royal Decree M/1", "Saudi non-resident tax", "Saudi natural gas tax", "Saudi hydrocarbons tax", "Saudi 50%/85% tax", "Article 21 ITL", "Article 12 ITL interest limitation", "Saudi transfer pricing", "Saudi Pillar Two", "Saudi DMTT", "Saudi 120 days filing". Covers the 20% standard rate under the Income Tax Law (Royal Decree M/1 dated 15/1/1425H — 6 March 2004) and its Implementing Regulations on foreign-shareholder taxable income, the 30% natural gas rate, the tiered 50%–85% oil and other hydrocarbons rates depending on capital base, the mixed-entity Zakat/CIT split for partly Saudi/GCC-owned companies, Saudi PE attribution for non-residents, the indefinite loss carry-forward capped at 25% of annual taxable income (Article 21), the 50% of EBITDA interest deduction limitation (Article 12), the transfer-pricing Bylaws (2019) with BEPS Action 13 MF/LF/CbCR thresholds, the Pillar Two Domestic Minimum Top-up Tax track (TBC for 2025–2026 enactment), the ZATCA portal filing within 120 days of fiscal year-end, and quarterly advance CIT instalments where applicable. Out of scope: Zakat-only entities (Saudi/GCC-owned — see sa-zakat), the Real Estate Transaction Tax, withholding tax compliance detail (see sa-withholding-tax), VAT and e-invoicing (see saudi-arabia-vat and saudi-einvoice), group consolidated returns outside specific share-deal structures, special economic zones (e.g., RHQ Program 30-year exemption, ILBZ, KAEC, Ras Al-Khair, NEOM), bank/insurance specialised computational regimes beyond the rate reference, mutual funds and investment funds, and any ZATCA dispute or appellate proceedings.