As per the Saudi Arabian labor law, specifically under Article 74 and 75:
Article 74 states: "A worker may leave his job without notice in any of the following cases:
1 - If the employer does not honour the contract of the provisions of this law.
2 - If the employer or his representative, through his actions and particularly his unjust treatment or his violation of the terms of the contract, caused the worker to appear as the party terminating the contract."
You can terminate your employment without giving notice in case the employer does not fulfill the contract. As per your query, you have already served the notice period properly according to the contract terms, which suggests your part of the contract obligations have been fulfilled.
Article 75 states: "A worker leaving his job for a reason other than those stated in Article (74), shall notify in writing the employer of his termination of the contract at least thirty days before the date if he is paid monthly and fifteen days in all other cases. The employer may relieve the worker of work during the notice period, provided that worker’s entitlement be given to him in full."
Even though your employer refuses to accept your resignation, serving your notice period appropriately should be enough on your part. As per Saudi law, once you have given proper notice, you are legally allowed to leave your job.
Concerning the transfer of your Iqama (work permit), as per Article 40(1) of Saudi Labor Law you are eligible for a transfer: "If the non-Saudi worker wishes to transfer his service, the employer must facilitate this by issuing a notice in this regard."
If your employer does not provide a smooth transition, you could seek help from the local authorities or Saudi Ministry of Labor.
Always remember, it's essential to document every communication between you and your employer about your resignation and their refusal to accept it, as it can be of great importance when evidence is needed.
Keep in mind that although I'm giving you the best information based on the information provided and my understanding of Saudi labor law, unexpected circumstances may arise. Laws can constantly change or be reinterpreted. It's always a good idea to consult with an expert, as they will have access to the latest legal updates and insights about Saudi labor law nuances.