المصطلحات الضريبية

A C D E G I L N O P R S T U V W Z آ إ ا ب ت ح خ د ر س ش ص ض ط غ ف ق م ن ه و

Legal Person

(In Arabic: شخص اعتباري) It refers to a company or other entity that has legal personality under the Saudi Companies Law. A natural person is not regarded as a legal person, and a legal person does not include joint venture companies as defined in the Saudi Companies’ Law.