Saudi Arabia’s treaties with Gabon, Morocco, Switzerland, Albania, and Latvia have entered into force.
Saudi Arabia has also signed a treaty with Sri Lanka on 26 January 2023, however, the treaty has yet to enter into force.
Saudi Arabia’s treaties with Iraq and Mauritania have yet to enter into force.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
![](/adobe/dynamicmedia/deliver/dm-aid--1fd68f26-a7e4-4251-b1ff-696b96303d72/69b789e7-en.jpg?quality=80&preferwebp=true)
Saudi Arabia
Recent developments relating to MAP in Saudi Arabia prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
MAP profile updated in 2023.
Latest Action 14 Peer Review report
18 October 2021 - https://doi.org/10.1787/c12a071c-en
Tax treaty network of Saudi Arabia
56 treaties, applicable to 56 jurisdictions (covering all treaties signed, although not necessarily in force)
three treaties signed but not in force, applicable to three Jurisdictions
status of MLI: in force.
Table 1. State of play of Saudi Arabia's tax treaty network
Treaties in line with the Action 14 Minimum Standard following MLI impact |
Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard |
Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard |
---|---|---|
31 |
24 |
1 (4 including the treaties that have yet to enter into force) |
Source: OECD
Saudi Arabia's MAP programme
Organisation of competent authority function
MAP committee:
o the MAP committee consists of 9 members, this committee is chaired by the Vice Governor and comprises experts in tax administration and International /domestic tax laws.
contact /Authorized persons for MAP requests:
Abdullah A. Alfuntukh, Vice Governor Strategy and Development, Zakat, Tax and Customs Authority (ZATCA) ; MAP@zatca.gov.sa; Phone: +966112893149 2.
Wassal M. Almalki, International Relations & Treaties General Manager, ZATCA; walmalki@zatca.gov.sa, Phone: +966114342774 3.
Osama Alzuhymeel, International Treaties Director, ZATCA; zuhymeeloa@zatca.gov.sa; Phone: +966114349364.
Address: Zakat, Tax and Customs Authority, Headquarters Prince Abdulrahman bin Abdul Aziz Street - Al Murabba City: Riyadh. P.O.Box : 6898 Postal Code : 11187.
Figure 1. Competent Authority Organisational Structure
![](/adobe/dynamicmedia/deliver/dm-aid--225ff6a6-3ccd-47cc-8726-683185e48fd0/image211.png?quality=80&preferwebp=true)
Source: OECD
Table 2. Guidance on the MAP process
MAP guidance |
Request for Mutual Agreement Procedure, Taxpayer guidance |
https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Request%20for%20Mutual%20Agreement%20Procedure%20%E2%80%93%20Taxpayer%20guidance%5B3%5D%5B1%5D.pdf (Section 4. to be referred to for form and content of a MAP request, including information requirements) |
Web page to request a MAP |
||
MAP profile |
8 March 2023 |
https://www.oecd.org/tax/dispute/saudi-arabia-dispute-resolution-profile.pdf |
Overview of Saudi Arabia's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-saudi-arabia.pdf for details with respect to Saudi Arabia's MAP Statistics.
Figure 2. Cases Closed in 2022
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Source: OECD
Figure 3. Evolution of Saudi Arabia's MAP caseload (2016-22)
![](/adobe/dynamicmedia/deliver/dm-aid--bccea19d-4103-4eff-b96a-0553d2a859bb/image213.png?quality=80&preferwebp=true)
Source: OECD
Table 3. Overview of Saudi Arabia’s MAP caseload for 2022
Inventory for year 2022 |
Opening Inventory 1/1/2022 |
Cases started |
Cases Closed |
End Inventory 31/12/2022 |
---|---|---|---|---|
Attribution/allocation cases |
14 |
9 |
1 |
22 |
Other cases |
2 |
9 |
1 |
10 |
Total |
16 |
18 |
2 |
32 |
Source: OECD
Table 4. Saudi Arabia’s average time to resolve MAP cases in 2022
Cases resolved in year 2022 |
Pre-2016 cases |
Post-2015 cases |
All |
|||
---|---|---|---|---|---|---|
Number of cases |
Average time |
Number of cases |
Average time |
Number of cases |
Average time |
|
Start to End |
||||||
Attribution / Allocation cases |
0 |
N/A |
1 |
19.33 |
1 |
19.33 |
Other cases |
0 |
N/A |
1 |
2.93 |
1 |
2.93 |
All cases |
0 |
N/A |
2 |
11.13 |
2 |
11.13 |
Source: OECD