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06 December 2017

Saudi Arabian Tax Administration clarifies procedures for filing amended zakat and tax declarations

The Saudi Arabian General Authority of Zakat and Tax (GAZT) issued Circular No. 13069/16/1439, dated 12 November 2017 (23/2/1439H), clarifying procedures for the filing of an amended zakat or tax declaration, as summarized below:

  • To file an amended declaration, zakat and income taxpayers should seek the GAZT's approval by completing an application through the GAZT's ERAD electronic filing system. The request for filing an amended return should provide justifications or reasons and supporting documents for such filing.
  • The GAZT will review the taxpayer's request and, if appropriate, reopen the declaration for the revision. The amended return shall be subject to the GAZT's normal review process.
  • A request for the filing of an amended return may be denied if the GAZT's return review process has already been initiated or the declaration filed earlier includes incorrect information in order to evade zakat or tax.

Time period for revision and applicable penalty and fine:

a) If a return is amended within 120 days following the taxpayer's financial year end

The amended return will be considered as the "original" and no late filing penalty will be levied.

b) If a return is amended after 120 days following the taxpayer's financial year end

The GAZT will consider that the taxpayer did not file the return within the statutory time limit. Consequently, a penalty for late filing of a return will be applicable as per Article 76 of Income Tax Law. Furthermore, additional tax due as per the revised declaration, if any, will be subject to a delay fine in accordance with Article 77 of the Income Tax Law.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young & Co (Public Accountants), Saudi Arabia

  • Asim Sheikh, KSA Tax Leader
    asim.sheikh@sa.ey.com

Ernst & Young & Co (Public Accountants), Riyadh

  • Ahmed Abdullah
    ahmed.abdullah@sa.ey.com
  • Amr Farouk
    amr.farouk@sa.ey.com
  • Altaf Sarangi
    altaf.sarangi@sa.ey.com
  • Craig McAree
    craig.mcaree@sa.ey.com
  • Hosam Abdulkareem
    hosam.abdulkareem@sa.ey.com
  • Imran Iqbal
    imran.iqbal@sa.ey.com
  • Michael Hendroff
    michael.hendroff@ae.ey.com
  • Nitesh Jain
    nitesh.jain@sa.ey.com
  • Parvez Maqbool
    parvez.maqbool@sa.ey.com
  • Sohail Nini
    sohail.nini@sa.ey.com
  • Vladimir A. Gidirim
    vladimir.gidirim@sa.ey.com
  • Yousef Eldaw
    yousef.eldaw@sa.ey.com

Ernst & Young & Co (Public Accountants), Al-Khobar

  • Syed Farhan Zubair
    farhan.zubair@sa.ey.com
  • Ali Sainudheen
    ali.sainudheen@sa.ey.com
  • Hatem Ghobara
    hatem.ghobara@sa.ey.com
  • Javed Aziz Khan
    javed.aziz@sa.ey.com
  • Jude deSequeira
    jude.desequeira@sa.ey.com

Ernst & Young & Co (Public Accountants), Jeddah

  • Franz-Josef Epping
    franz-josef.epping@sa.ey.com
  • Ayman Abu El Izz
    ayman.abueIzz@sa.ey.com
  • Hanif Khatri
    hanif.khatri@sa.ey.com
  • Hussain Asiri
    hussain.asiri@sa.ey.com
  • Imran Ahmed
    imran.ahmed@sa.ey.com
  • Irfan Alladin
    irfan.alladin@sa.ey.com
  • Mohammed Desin
    mohammed.desin@sa.ey.com
  • Rolf Winand
    rolf.winand@sa.ey.com

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ATTACHMENT

PDF version of this Tax Alert

Document ID: 2017-5006

 
 

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