The Zakat, Tax, and Customs Au...

The Zakat, Tax, and Customs Authority have urged all taxpayers subject to tax regulations to expedite their participation in the "Waiver of Fines and Exemption from Financial Penalties" initiative, which ends on June 30, 2024.

The authority clarified that the initiative includes exempting taxpayers from fines for late registration in all tax systems, late payments, and late submission of returns in all tax systems, in addition to the fine for correcting returns for Value Added Tax, fines for violations of field control related to the application of electronic invoicing provisions, and other general provisions of Value Added Tax.

It was added that, for the initiative to be applicable, the taxpayer must be registered in the tax system, and all returns must be submitted to the authority on time, and the full principal tax debt related to due tax returns must be paid, with the possibility of applying for installment with the condition that the application be submitted during the initiative's period and that all due installments be paid according to the installment plan approved by the authority. It was emphasized that the initiative does not cover fines related to tax evasion violations, and fines that have been paid before the start date of this initiative.

The authority called on taxpayers to review the details through the simplified guidance manual for the initiative, available on its website, which includes a detailed explanation of the decision to extend the initiative to waive fines and exempt from financial penalties, including clarifying the types of fines covered and the conditions for exemption from them, as well as the steps to install financial dues, in addition to introducing violations of field control included in the initiative, with illustrative examples mentioned.

The authority urged all taxpayers to take advantage of the initiative's extension during its specified period, which ends at the end of June, and to communicate with them in case of any inquiries about the initiative through the unified call center number (19993), which operates 24 hours a day throughout the week, or through the "Ask Zakat, Tax, and Customs" account on the X platform (@Zatca_Care), or via email ([email protected]), or instant messaging through the authority's website (zatca.gov.sa).