The main objective of this study is to analyze how taxes are generated on companies according to Saudi laws. In doing so, we applied scientific methodology by analyzing carefully the taxes codes which are considered the basic documents for imposing taxes.

The Study is divided into three Parts. First, the companies which have to pay the taxes. Second, the conditions for imposing taxes. Finally, the person who has to pay the taxes.

Throughout this study, we came into several conclusions. The most important one is that the legal rules which impose taxes on companies are vague, and far from punctuality and preciseness. Moreover, the system imposes income tax without looking at the nature of the company whether it is civil or commercial company. Also, the discrimination in imposing taxes followed by law-makers using nationality as a criteria is not acceptable in all international economic standards. This will have bad influences on national economy

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