To stimulate facilities and mi...

​​​The Zakat, Tax and Customs Authority announced the re-launch of the initiative to cancel fines and exemption from financial penalties for all taxpayers subject to all tax systems, for a period of six months, starting today, Wednesday, June 1, 2022 AD, until November 30, 2022 AD, with the aim of mitigating the economic effects of the facilities as a result of the Corona pandemic.

The authority clarified that the fines included in the exemption decision, a fine for late registration in all tax systems, a fine for late payment, a fine for late submission of the declaration in all tax systems, a fine for correcting the declaration for value added tax, in addition to fines for violations of field control related to the application of electronic billing provisions and provisions Other general value added tax.

The authority added that in order to benefit from the initiative to exempt from fines, it is required to register in the tax system in which it was necessary to register for non-registrants who were required to register previously, and to submit all returns to be submitted to the authority that have not previously been submitted, with the disclosure of all unaccounted taxes Correctly, and pay the full principal of the tax debt related to the returns that will be submitted or amended to properly disclose the tax obligations due, with the possibility of submitting to the Authority a request for installments, provided that the application is submitted, studied and approved by the Authority during the validity of the initiative, and that all due installments are committed During the due dates for payment according to the installment plan approved by the Authority.

The Zakat, Tax and Customs Authority called on the taxpayers to review the details of the initiative and the texts it contains, through the simplified guideline for the initiative available on its website, which includes a detailed explanation of the most prominent aspects of the decision to exempt from fines, including clarification of the types of fines covered and the conditions Benefiting from the exemption associated with each type of fine, and the steps for the installment of financial dues, as well as the definition of field control violations covered by the initiative, with illustrative examples.

The authority confirmed that the initiative does not include fines related to violations of tax evasion, fines that were paid before the effective date of this initiative, and late payment fines related to the origin of the tax included in an installment plan that must be paid after the end of the specified period for the initiative scheduled on November 30, 2022 AD.

The authority urged all those charged with taking advantage of the initiative during the period specified for it, which ends at the end of November of this year, and called at the same time to communicate with it when there are any inquiries about the initiative through the unified number of the call center (19993), which works 24 hours a day. days of the week, or the "Ask Zakat, Tax and Customs" account on Twitter (@Zatca_Care​), or through e-mail ([email protected]), or instant chats via the authority's website (zatca.gov.sa).

The initiative to abolish fines and exemption from financial penalties is an extension of the previous authority’s initiatives launched with the aim of mitigating the economic and financial effects resulting from the Corona pandemic and its repercussions.

It is noteworthy that at the beginning of this year, the authority reclassified the violations and penalties for value-added tax related to field violations that result from the taxpayer's failure to comply with his duties and tax obligations, so that all penalties for field violations begin by alerting the facility first, raising awareness of the taxpayer, and not imposing any financial fines when committing the violation for the first time.