This ZATCA guide clarifies the tax, Zakat, and customs regulations for entities within the Special Integrated Logistics Zone. It details significant incentives, including a zero percent (0%) income tax rate on eligible activities for up to 50 years, withholding tax exemptions on certain payments to non-residents, and the suspension of VAT and customs duties on goods related to Zone activities. The document outlines compliance obligations for registration, filing returns, applying transfer pricing rules, and record-keeping. It also specifies the tax treatment for transactions between the Zone and the mainland, incorporating stringent anti-tax avoidance provisions.