Article 60 outlines the requirements for filing tax declarations in the Kingdom of Saudi Arabia. It mandates that specified taxpayers, including resident capital companies and non-residents with a permanent establishment, must file a declaration on a prescribed form and pay the due tax within 120 days of the taxable year-end. For taxpayers ceasing business activities, a declaration must be submitted within 60 days of cessation. If taxable income exceeds SAR 1,000,000, the declaration must be certified by a licensed accountant. The article also specifies that partnerships must file an information declaration within 60 days post-year-end.