New Saudi Arabia Income Tax Law (2004). URL: https://dzit.gov.sa/dzit_logon/MenuItems.jsp?menu_id=taxpayers&menu_grp=lawsbylaws&ume.logon.locale=en
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Implementing Regulations (By-Laws) to Income Tax Law (2004). URL: https://dzit.gov.sa/dzit_logon/MenuItems.jsp?menu_id=regulations&menu_grp=lawsbylaws&ume.logon.locale=en
