When paying any expenses from a source in Saudi Arabia by a resident to a non-resident establishment (whether a GCC establishment or a non-GCC establishment), the expenses paid are subject to withholding tax, and its rate is defined by the type of services provided as stipulated in the Law and Regulations.
The company that deducts the tax and transfers it to GAZT should provide the beneficiary company with a certificate confirming the amount paid and the amount of the tax that has been deducted.