Saudi Arabia extends tax fines waiver

The Zakat, Tax, and Customs Authority (ZATCA) is encouraging all taxpayers to take advantage of the Cancellation of Fines and Exemption of Penalties initiative, which has been extended until December 31, 2024.

ZATCA has outlined that the exemptions cover fines for:

• Delayed registration in tax systems
• Late payments, tardy filing of returns across all tax laws
• Fines for rectifying VAT returns
• Breaches of VAT field control related to the implementation of e-invoicing regulations
• Other VAT general regulations

Saudi tax fine waiver

According to the initiative’s provisions, to avail themselves of the exemption, taxpayers must be registered with the tax system, submit all previously unfiled returns to ZATCA, and settle all principal tax debts linked to the outstanding returns.

The initiative also allows taxpayers to apply for an instalment plan from ZATCA, provided that the application is submitted within the initiative’s active period and all scheduled instalments are paid by the due dates specified in the instalment plan approved by the authority.

Penalties related to tax evasion violations and fines paid before the initiative’s effective date are not covered.

ZATCA advises taxpayers to learn more about the initiative through the simplified guide available on its website, which provides a comprehensive explanation of the critical aspects addressed by the extension.

The guide includes details on the penalties covered, exemption conditions, procedures for paying dues in instalments, and violations related to field control.

For any queries, ZATCA encourages individuals to make contact via:

• Phone: 19993
• X: @Zatca_Care
• Email: [email protected]
• Online: zatca.gov.sa