On Feb. 1, SAU Tax urged taxpayers to use fine exemption initiative.
SAU TAX urged eligible taxpayers to utilize its cancellation of fines and exemption of financial penalties initiative, which was extended for 6 months in Nov. 2022.
Summary
Applies to fines for late registration in all tax laws, delayed payment, all overdue tax return filing, VAT returns correction, and detected e-invoicing and VAT violations.
To be eligible, taxpayers must be registered and file tax returns/settle tax liability.
Those wishing to pay tax liability in instalments can submit a request to SAU Tax
Tax evasion and other fines paid before the Initiative's validity term are not included.
A continuation of efforts originally intended to lessen Covid financial/economic impact.
Effectiveness
The exemption is extended until May 31, 2023.
Mar. 2023 Update
On Mar. 26, 2023, SAU Tax urged taxpayers to utilize its fines cancellation initiative.
SAU TAX also clarified that fines covered by the exemption, include fines for late registration in tax systems, late payment, late filing of returns fines and VAT fines.
Taxpayers can view initiative details on the simplified guideline available on its website.
The deadline of May, 31, 2023 remains unchanged.
May 2, 2023 Reminder
On May 2, 2023, SAU Tax urged taxpayers subject to tax laws to take advantage of the cancellation of fines and exemption of financial penalties initiative ending on May 31.
The initiative exempts taxpayers from fines for late registration in all tax laws, delayed payment, overdue tax return filing in all tax laws, VAT return correction, etc.
Taxpayers should view details via Initiative simplified guide available on its website.
May 28, 2023 Reminder
On May 28, 2023, SAU Tax published a reminder that there were only three days left until the end of the initiative to cancel fines and exemption from financial penalties.
Cancellation of fines/exemption from financial penalties was part of SAU Tax initiatives, to reduce economic and financial impacts of the Covid pandemic and its repercussions.
Jul. 2023 Extension
On Jul. 25, 2023, SAU Tax extended fines cancellation initiative until Dec. 31, 2023.
Clarified that fines covered by exemption include fines for late registration in all tax systems, late payment, and late filing of returns fines in all tax systems.
Also includes fines to correct VAT returns, as well as fines for violations of VAT field control related to applying the e-invoicing regulations and other general regulations.
Sep. 2023 Exemptions Reminder
On Sep. 10, 2023, SAU Tax issued a further reminder that the Cancellation of Fines and Exemption of Financial Penalties Initiative will be ending as from Dec. 31, 2023.
SAU Tax clarified fines covered by the exemption, include fines for late registration in tax systems, late payment, late filing of returns fines in all tax systems, and fines to correct VAT returns, as well as fines for VAT violations and for VAT general regulations.
The initiative stipulated that in order to take advantage of it, a taxpayer had to be registered with tax system and submit all previously un-submitted returns to SAU Tax.
As well as paying principal tax debt associated with returns submitted or modified to disclose outstanding tax liabilities, taxpayers can opt for an installment payment plan.
SAU Tax invited taxpayers to view details of the initiative through simplified guideline available on website, including detailed explanation of the most important aspects.
Oct. 2023 Updates
On Oct. 8, 2023, SAU Tax urged taxpayers to benefit from canceled fines initiative.
Excludes tax evasion violations penalties and fines paid before initiative effectiveness.
Nov. 2, 2023 Reminder
On Nov. 2, 2023, SAU Tax urged taxpayer to benefit from fines cancelation initiative.
Cancellation and exemption initiative will end in less than 2 months, on Dec. 31, 2023.
Dec. 3, 2023 Reminder
On Dec. 3, 2023, SAU Tax urged taxpayers to benefit from fines cancellation initiative.
Less than 30 days remaining before cancellation of exemption ending Dec. 31, 2023.
Dec. 29, 2023 Extension
On Dec. 29, 2023, SAU Tax extended cancellation of fines and exemption of penalties initiative until Jun. 30, 2024 to enable eligible taxpayers to benefit from the initiative.
Invited taxpayers to view the initiative details through guideline available on website.
Feb. 4, 2024 Reminder
On Feb. 4, 2024, SAU Tax reminded registered taxpayers to benefit from cancellation of fines and exemption of penalties' initiative that was extended until Jun. 30, 2024.
Guideline on website includes an explanation of decision's most important aspects.
Mar. 12, 2024 Reminder
On Mar. 12, 2024, SAU Tax urged taxpayers to benefit from fines cancellation initiative.
Reminded taxpayers to leverage from fines cancellation which ends on June 30, 2024.
Also reminded of fines covered by the exemption initiative that were already clarified.
Taxpayers must be registered with tax law, submit all unsubmitted returns to ZATCA.
Invited taxpayers to view initiative details on simplified guideline available on website.
Followed similar reminder issued on Mar. 10, 2024, which is no longer available.
Apr. 1, 2024 Reminder
On Apr. 1, 2024, SAU Tax urged taxpayers to benefit from fines cancellation initiative.
Reminded taxpayers to leverage from fines cancellation which ends on June 30, 2024.
Include fines for late registration, late payment, late filing of returns fines in tax laws.
In addition to fines to correct VAT returns as well as fines for violations of VAT field control related to applying e-invoicing regulations and other VAT general regulations.
Taxpayers must be registered with the tax system and submit all unsubmitted returns.
Exclude tax evasion violations penalties and fines paid before initiative's effectiveness.
May 7, 2024 Reminder
On May 7, 2024, SAU Tax urged taxpayers to benefit from fines cancellation initiative.
Reminded taxpayers to leverage from fines cancellation which ends on Jun. 30, 2024.
Also reminded of fines concerned by the exemptions and requirements for taxpayers.
Jun. 30, 2024 Extension
On Jun. 30, 2024, SAU Tax issued a further extension of the Cancellation of Fines and Exemption of Financial Penalties Initiative that will be ending as from Dec. 31, 2024.
Help taxpayers meeting requirements benefit from it to meet the initiative’s objectives.
Include late registration fines, late payment, late filing of returns, fines to correct VAT returns, fines for violations of field control related to applying e-invoicing regulations.
Taxpayer must be registered at tax law and submit previously non-submitted returns.
Aug. 4, 2024 Reminder
On Aug. 4, 2024, SAU Tax urged taxpayers to benefit from fines cancellation initiative.
Reminded taxpayers to benefit from fines cancellation which ends on Dec. 31, 2024.
Sep. 1, 2024 Reminder
On Sep. 1, 2024, SAU Tax urged taxpayers to benefit from fines cancellation initiative.
Reminded taxpayers to benefit from fines cancellation which ends on Dec. 31, 2024.
Oct. 1, 2024 Reminder
On Oct. 1, 2024, SAU Tax urged taxpayers to benefit from fines cancellation initiative.
Reminded taxpayers to benefit from fines cancellation which ends on Dec. 31, 2024.
Nov. 3, 2024 Reminder
On Nov. 3, 2024, SAU Tax urged taxpayers to benefit from fines cancellation initiative.
Reminded taxpayers to benefit from fines cancellation which ends on Dec. 31, 2024.
