Objections to Decisions of the Authority are a legitimate right granted to taxpayers in Saudi Arabia in the event of any error in the decision issued against them by the authority.
However, the authority has regulated the objection process, requiring it to be carried out under specific procedures and subject to certain conditions for the objection to be accepted.
In today’s article, we will shed light on the right to submit Objections to Decisions of the Authority in Saudi Arabia, particularly in relation to the Zakat, Tax and Customs Authority, and provide key information about the objection process.
Objections to Decisions of the Authority
The Zakat, Tax and Customs Authority in Saudi Arabia has granted taxpayers the right to submit Objections to Decisions of the Authority under specific regulations.
These decisions are issued by the authority in accordance with the tax laws and regulations in force, and they carry legal consequences.
For instance, these decisions may include fines, penalties, or the imposition of tax obligations, among other administrative resolutions.
Only the taxpayer or an officially authorized representative has the right to submit such objections.
The objection must be submitted within a defined period, which has been set by the authority to be 60 days from the date of notification of the decision, including public holidays.
Objections to Tax Committee Decisions
Submitting Objections to Decisions of the Authority is considered the first step. The objection may be accepted or rejected by the authority.
If the authority rejects the objection, the taxpayer may escalate the case to the General Secretariat of Tax Committees.
Objections to the Tax Committees’ decisions can be submitted electronically by following these steps:
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Log in to the official General Secretariat of Tax Committees portal.
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Select “Submit New Case.”
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Fill out the objection form with the required details.
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Submit the request.
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You will receive a reference number via email or SMS.
How to Object to Zakat and Income Tax
In line with the right to submit Objections to Decisions of the Authority, taxpayers can object to Zakat and Income Tax decisions in the following cases:
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Tax imposed on a product not subject to taxation.
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VAT applied at a rate higher than 15%.
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Businesses not registered for taxation.
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Forged tax identification numbers.
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Failure to register in the e-invoicing system.
Key advice when submitting an objection:
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Ensure there is a valid reason for objection.
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Submit within the objection period.
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Only the concerned party or a legal representative can submit the objection.
Regulations Governing Tax and Zakat Committees
The relevant authorities have outlined clear operational rules for tax, Zakat, and customs committees, including their jurisdictions.
These committees are responsible for:
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Ruling on violations and disputes related to tax and Zakat regulations.
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Reviewing Objections to Decisions of the Authority and issuing judgments accordingly.
If you are seeking professional assistance with preparing and submitting tax objections, you can contact Business Pillars Company, where we offer expert tax objection and advisory services with over 20 years of experience.
For more information or to check updates directly from the authority, you can visit the official website of the Zakat, Tax and Customs Authority.
Read also:
Social Security in Saudi Arabia and Its Developed System
Membership in the Accounting Association and the Benefits of Registration in the Association
Estimated Zakat Calculation and the Role of the Zakat Accountant