Tax classification requests for VAT and corporate tax ATTR

About this service

Based on the Value Added Tax Law and the Corporate Tax Law, entities are classified for tax purposes under VAT and corporate tax. Government entities are exempt from tax for providing services and activities carried out in a sovereign capacity, as these entities' activities are considered sovereign activities and do not compete with the private sector, based on their classification by the Ministry of Finance. In addition, the service will allow government and charitable entities to submit requests for refunds of taxes paid on their activities, based on the provisions of applicable tax laws and procedures. Accordingly, a Cabinet decision must be issued to classify them as government entities providing activities carried out in a sovereign capacity.
In addition, it allows some government entities to submit simplified tax returns without the need to provide details of their activities and operations, to preserve the confidentiality and special nature of these entities.
In addition, it allows certain specific areas that meet the conditions stipulated in the tax laws to be treated as outside the country, granting them certain tax benefits.
The service also allows entities to be classified for exemptions from corporate tax based on applicable tax laws and regulations.

The process

1. Log in to the website using the digital ID
2. Choose the category
3. Fill out the application
4. Attach the requirements
5. Approve the application by the authorized signatory

Conditions of use

• The customer must be a government entity.
• Note: Other entities, such as charitable organizations and entities affiliated with government agencies, must submit the application through the financial departments, the Ministry of Community Development, the General Authority for Sports, the Ministry of Culture, the General Authority for Endowments and Islamic Affairs, or any other relevant authority.

Required Documents

VAT:
1- Government Entities Category:

• Decree or decision establishing the entity
• An official letter from the Director General of the Financial Department (if the application is approved in the system through the authorized signatory) if it belongs to the local government, or an official letter from the competent authority if it belongs to the federal government

2- Charities Category:

• Decree, construction decision, license or publicity decision
• Memorandum of Association / Articles of Association
• An official letter from the Director General of the Financial Department (if the application is approved in the system through the authorized signatory) if it belongs to the local government, or an official letter from the competent authority if it belongs to the federal government
• Letter of approval of the Ministry of Foreign Affairs in case the charity is an international organization

3- Category of entities wishing to qualify for the submission of the simplified declaration:

• Decree or decision establishing the entity
• An official letter from the Director General of the Financial Department (if the application is approved in the system through the authorized signatory) if it belongs to the local government, or an official letter from the competent authority if it belongs to the federal government

4- Category of entities wishing to qualify for the specified areas:

• Decree or decision establishing it as a free zone.
• Complete the list of requirements.
• Official letter from the Department of Finance.
• A letter from the authority of the region to be included.
• Letter from customs.
• A letter from the Ports Security Authority.

Corporate Tax:
5- Government Entities Category:

• Decree or decision to establish the entity or license with the articles of association or memorandum of association
• An official letter from the Director General of the Financial Department (if the application is approved in the system through the authorized signatory) if it belongs to the local government, or an official letter from the competent authority if it belongs to the federal government

6- Category of eligible public benefit entities:

• Decree, construction decision, license or publicity decision
• Memorandum of Association / Articles of Association
• An official letter from the Financial Department if it belongs to the local government or an official letter from the competent authority if it belongs to the Federal Government

7- Free Zones Category for Corporate Tax Purposes:

• Decree establishing the free zone
• Map of the site specific geographical area (attached to the decree)
• An official letter from the Director General of the Financial Department (in case the application is approved in the system through the authorized signatory)

Other categories:
8- Extractive and non-extractive activities for corporate tax purposes:

• Trade License
• Financial statements for the past two years
• An official letter from the Director General of the Financial Department (in case the application is approved in the system through the authorized signatory) that the entity has collected the local franchise fees.

Dependent on other services

• Yes (Federal Tax Authority, General Secretariat of the Cabinet)

Digital Accessibility

This service has been designed in accordance with the Digital Accessibility Policy issued by the Telecommunications and Digital Government Regulatory Authority (TDRA). It ensures easy access for all users, including People of Determination, with support for keyboard navigation, screen readers, content zoom up to 200%, and clear display of messages and alerts. Accessibility features will be continuously updated whenever any enhancements are made to digital channels or the user journey.