Saudi Arabia's General Authority of Zakat and Tax (the GAZT) launched the electronic filing system (ERAD) in February 2016. In a recent assessment order, the GAZT indicated that the deadline for filing an appeal will be determined from the date that the assessment order is notified to the taxpayer through the ERAD system.

Assessment notification through ERAD

As advised earlier, the GAZT issues its queries including assessment notices through the online ERAD system. In the GAZT's recent assessment order, it is stated that the date of the electronic assessment notice shall be considered as the "date of receipt of the assessment" for appeal deadline purposes.

Next steps

To ensure that matters are addressed within the given statutory time limit, taxpayers should:

1. Ensure that the email ID registered on the ERAD system is active and is monitored consistently.
2. Log into the ERAD system regularly to check all the tabs for any correspondences, notifications, queries, assessments and appeal rulings. It is equally important to reconcile the status shown in the ERAD system with the actual correspondence received via the registered email ID.
3. Immediately share with all communications received from the GAZT (both the electronic and hard copies) or appearing on the ERAD system with one's local tax professional.

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CONTACTS

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

Ernst & Young & Co (Public Accountants), Riyadh

• Asim Sheikh
  asim.sheikh@sa.ey.com
• 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
• Stuart Halstead
  stuart.halstead@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

Ernst & Young LLP, Middle East Desk, Houston

• Gareth Lewis
  gareth.lewis1@ey.com

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ATTACHMENT

PDF version of this Tax Alert