Service Description

This service enables government entities, public bodies and institutions, companies, associations and private institutions, private charitable associations and institutions, private institutions of public interest and individual enterprises, to notify the authority of the following:

  - Contracts concluded with non-residents who do not have a permanent establishment in the state, whatever their value.

  - Contracts concluded with residents who do not have a permanent establishment in the country. If the contract value is at least two hundred thousand (200,000) riyals for service contracts, and at least five hundred thousand (500,000) riyals for contracting contracts, supply contracts and services. 

Online Instructions

Steps to be followed by an Unregistered Taxpayer:

• Login to the National Authentication System (NAS).
• Select "other services" and then click on " Contract Declaration".
• A taxpayer should select the appropriate option: (Goods and Service Receiver “Payer”, Goods and Service Provider “Payee”).
• Click on Start Now after reading the instructions that appear after selecting the contract declaration.
• Enter the required information in the taxpayer information then click on “Continue”.
• Enter the required information in the establishment contact person then click on “Continue”. A tax number will then be generated for the taxpayer.
• Enter the required data in the contract details.
• Enter the details of the other party.
• Acknowledgment of the validity of the entered information.
• Submit your request.
• A message will be sent to you containing the application reference number.

Steps to be followed by a Registered Taxpayer:

• Login to the National Authentication System (NAS).
• Select the TIN for the taxpayer.
• Select “Declaration”, then click on “Contract Declaration” then click on “create”.
• A taxpayer should select the appropriate option: (Goods and Service Receiver “Payer”, Goods and Service Provider “Payee”).
• Click on Start Now after reading the instructions that appear after selecting the contract declaration.
• Enter the required data in the contract details.
• Enter the details of the other party.
• Acknowledgment of the validity of the entered information.
• Submit your request.
• A message will be sent to you containing the application reference number.

Additional Information

• The payer or payee is able to add only one contract for each request.
• If the payer or payee chooses an open contract, the contract expiry date will be open.
• If the contract is related to an existing contract, the contract details field associated with the existing contracts will appear for selection.