Saudi Arabia Extends Tax Penalty Waiver Initiative Until End of 2025
The Saudi Zakat, Tax, and Customs Authority (ZTCA) announced an extension of its initiative to waive fines and exempt taxpayers from penalties until December 31, 2025.
RIYADH — The Saudi Zakat, Tax, and Customs Authority (ZTCA) has approved the extension of an initiative that waives fines and exempts taxpayers from penalties for a period of six months starting July 1, 2025.
This extension applies to taxpayers until December 31, 2025 under all Saudi tax laws.
According to the authority, the initiative offers relief from penalties associated with late registration, late payment, and late filing of returns.
It also waives fines for correcting value-added tax (VAT) returns, fines for field violations related to electronic-invoicing regulations, and general VAT-related infractions.
To be eligible, taxpayers must meet registration requirements as outlined by the authority and submit all required returns that have not been previously submitted.
They must also correctly disclose any undisclosed taxes and fully pay the principal tax debt related to the returns to be submitted or amended to correctly disclose outstanding tax liabilities.
Taxpayers may request installment payments provided the request is submitted during the initiative's validity period, with all installments to be paid within their due dates according to an approved installment plan by the authority.
The ZTAC emphasized that the initiative does not cover penalties for tax evasion violations, fines paid before the effective date of this initiative, or fines related to returns owed to the authority after June 30, 2025.
Taxpayers are encouraged to review the details of the initiative through a simplified guide available on the ZTCA's website, which outlines the covered fine types, conditions for benefiting from exemptions, and steps for disbursing financial dues in installments.
The guide also details field control violations covered by the initiative with illustrative examples.
The ZTCA is available to answer any inquiries via its Unified Call Center number 19993, available 24/7, or through the 'Ask Zakat, Tax, and Customs' account on the X Zatca_Care platform or by email at [email protected], as well as the live chat on the authority's website.
This extension applies to taxpayers until December 31, 2025 under all Saudi tax laws.
According to the authority, the initiative offers relief from penalties associated with late registration, late payment, and late filing of returns.
It also waives fines for correcting value-added tax (VAT) returns, fines for field violations related to electronic-invoicing regulations, and general VAT-related infractions.
To be eligible, taxpayers must meet registration requirements as outlined by the authority and submit all required returns that have not been previously submitted.
They must also correctly disclose any undisclosed taxes and fully pay the principal tax debt related to the returns to be submitted or amended to correctly disclose outstanding tax liabilities.
Taxpayers may request installment payments provided the request is submitted during the initiative's validity period, with all installments to be paid within their due dates according to an approved installment plan by the authority.
The ZTAC emphasized that the initiative does not cover penalties for tax evasion violations, fines paid before the effective date of this initiative, or fines related to returns owed to the authority after June 30, 2025.
Taxpayers are encouraged to review the details of the initiative through a simplified guide available on the ZTCA's website, which outlines the covered fine types, conditions for benefiting from exemptions, and steps for disbursing financial dues in installments.
The guide also details field control violations covered by the initiative with illustrative examples.
The ZTCA is available to answer any inquiries via its Unified Call Center number 19993, available 24/7, or through the 'Ask Zakat, Tax, and Customs' account on the X Zatca_Care platform or by email at [email protected], as well as the live chat on the authority's website.
