This Article establishes the criteria for determining tax residency in the Kingdom of Saudi Arabia for a taxable year. For a natural person, residency is confirmed if they have a permanent residence in the Kingdom and are present for at least 30 days, or if they are present for a total of 183 days or more. For companies, residency is established if the entity is formed under the Companies Law or if its central management is located in the Kingdom. A related resolution defines 'principal place of management' as requiring at least two conditions, such as board meetings or key executive decisions occurring within the Kingdom.