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This is a brief introduction about direct tax system in Saudi Arabia. Basic objective of this Channel is to introduce Saudi tax system in simple and comprehensive manner to our young Saudi national human resource so that they can learn and formally be part of this change. The information contained are interpretation based on my experience that has been gained during these almost 16 years practicing Saudi Tax. As like any other law/regulation, many of the aspects are also subject to interpretation and practices that are depending upon substance/documentation Basic purpose of this Channel is for education and development only, as such a professional advise should be sought before applying the comments shared herein to real life situation. For any details or clarification, please feel free to contact me on +966.55.729.4327 or [email protected]