“The Draft Income Tax Law (DITL) is not a new law and does not aim to tax persons or income not already taxable. The purpose of the new ITL is to enhance the current income tax regime in Saudi Arabia and to provide a more detailed and comprehensive income tax legislation. Under the draft law, specific provisions are introduced to determine tax residency and filing requirements.” 

Saudi Arabia’s Upcoming 2024 Tax Reforms: The Proposals [Middle East Briefing]