Article 5 of the KSA Income Tax Law establishes the criteria for determining when income is considered to have accrued within the Kingdom, making it subject to taxation. Income is deemed KSA-sourced if it derives from activities or immovable property within the Kingdom, or from the disposal of shares in a resident company. This also includes income from leasing movable property, licensing intellectual property used in KSA, and exploiting natural resources. Furthermore, dividends, management fees paid by resident companies, and income attributable to a non-resident's permanent establishment are included. The article explicitly states that the place of payment is irrelevant in determining the income's source.