Zakat, Tax and Customs Authority Extends Penalty Waiver to 2024

Riyadh, Saudi Arabia — The Zakat, Tax and Customs Authority (ZATCA) has extended its initiative to waive penalties and exempt financial sanctions until December 31, 2024, following a directive from the Minister of Finance. The decision offers continued relief to taxpayers affected by the economic aftermath of the COVID-19 pandemic.

Relief Measures for Taxpayers

The initiative applies to all tax systems, including value-added tax (VAT), income tax, and excise tax. It covers penalties for late registration, late payment, delayed return submission, and errors in filed VAT returns. It also includes waivers for violations related to e-invoicing implementation and other general VAT obligations.

To qualify, taxpayers must be registered with ZATCA, submit all previously unfiled returns, and disclose any undeclared taxes. Full payment of the original tax amount is required. Alternatively, taxpayers may apply for installment plans, provided they meet the conditions and adhere to payment schedules. However, the initiative excludes fines related to tax evasion or any penalties paid before the initiative’s effective date.

Simplified Guide and Support Channels

ZATCA has published a comprehensive guide on its official website to help taxpayers navigate the extended initiative. The guide outlines which penalties are covered, exemption conditions, how to request installment plans, and details on field violations. It also includes case examples to clarify eligibility.

Taxpayers are urged to utilize the initiative before it expires. Inquiries can be addressed via ZATCA’s 24/7 unified call center (19993), the “Ask Zakat and Tax” account on Platform X (@Zatca_Care), email (info@zatca.gov.sa), or live chat on zatca.gov.sa.