Ruling(In Arabic: قرار تفسيري) A written opinion or clarification provided by Zakat, Tax, and Customs Authority to a taxpayer on the interpretation or application of the Kingdom’s tax legislation regarding a particular situation.
Ruling Request(In Arabic: طلب قرار تفسيري) A formal application made to Zakat, Tax, and Customs Authority by an applicant to obtain a Ruling on a specific matter, using the prescribed format.