For CPA Firms
Stage 6 — Capacity building, R&D, and supplier development (§5)
What qualifies as Saudi training, R&D in-Kingdom, and supplier-development spend — and how to evidence it.
6 min readUpdated 16 April 2026
| Sub-section | What counts | Evidence |
|---|---|---|
| 5.1 Saudi training | Tuition, course fees, in-house training delivered to Saudi employees. | Trainer invoice + attendance sheet + employee ID extract. |
| 5.2 Supplier development | Spend that builds capability of in-Kingdom suppliers (audits, training, advisory). | Contract scope + deliverables + invoice. |
| 5.3 R&D in-Kingdom | Research projects executed in KSA — labor + consumables + sub-contracted Saudi labs. | Project charter, time-sheets, lab invoices. |
Avoid double-counting
If a Saudi training course is delivered by a supplier already in §4, only the labor of the trainees stays in §3 and the supplier invoice moves to §5 — not §4. The platform flags suspected duplicates between sections.