- It’s the tax deducted at source against payment from resident party to non resident party for services performed
- The WHT should be paid within the first ten days of the month following the month during which the payment was made
- WHT is being charged at a rates of 5% , 15% and 20% depending on the type of service
- The General Authority of Zakat and Tax (GAZT) is responsible for managing the implementation, administration and enforcement of WHT in Saudi Arabia