This Circular from the General Authority of Zakat and Tax (GAZT) standardises the procedure for implementing Double Taxation Avoidance Treaties (DTATs) concerning withholding tax (WHT). It clarifies that a resident payor must initially withhold tax at the statutory rate prescribed by KSA income tax law. To claim a refund for a non-resident payee eligible for a lower DTAT rate, the payor must submit a request to GAZT. This request must be supported by a refund letter from the payee and a certificate from the payee's tax administration confirming their tax residency status.