Tax objection procedures in Saudi Arabia involve a series of steps designed to ensure that objections to decisions made by the tax authority and tax committees are submitted in an organized and fair manner. These procedures also include tax committees that play a crucial role in resolving disputes. Below are the full details of these procedures:

Steps for Filing a Tax Objection

1- Submitting the Tax Objection

• • Timeframe: The taxpayer must submit the tax objection within 60 days from the date of receiving the tax decision.

  • Content: The objection must be written and include the following:

    • Taxpayer’s information (name, tax identification number, contact details).

    • A clear description of the decision being contested.

    • The reasons the taxpayer is relying on for their objection.

    • Documents and evidence supporting the objection.

  • Submission: The objection can be submitted via the General Authority for Zakat and Tax (GAZT) electronic portal or by visiting one of the authority’s offices.

2- Review of the Objection by the General Authority for Zakat and Tax

• • Initial Evaluation: The GAZT reviews the objection and the evidence provided.

  • Communication with the Taxpayer: The authority may request additional information from the taxpayer or ask them to attend meetings to clarify certain points.

  • Timeframe for Decision: The GAZT issues a decision on the objection within 90 days of the submission date.

3- Issuing the Authority’s Decision

• • Types of Decisions:

    • Acceptance of the Objection in Full: The tax decision is amended based on the submitted tax objection.

    • Partial Acceptance of the Objection: The decision is amended partially, keeping certain aspects intact.

    • Rejection of the Objection: The original decision remains unchanged.

  • Notification of the Decision: The taxpayer is informed of the authority’s decision through official channels (electronic portal, mail, or email).

4- Appeal Before the Tax Violations and Disputes Committee

• • Appeal Timeframe: The taxpayer must submit an appeal within 30 days from the date of receiving the authority’s decision.

  • Procedures:

    • The taxpayer must submit a written appeal that includes all details, reasons, and supporting documents.

    • The committee holds hearings, if necessary, allowing the taxpayer to present their case in full.

  • Timeframe for Decision: The committee issues its decision within a reasonable timeframe, depending on the complexity of the case and investigation needs.

5- Appeal Before Tax Appeal Committees

• • Initial Appeal Committee:

    • The taxpayer can appeal the tax objection decision to the initial appeal committee if dissatisfied with the Tax Violations and Disputes Committee’s ruling.

    • The appeal must be submitted within 30 days of receiving the committee’s decision.

    • The committee reviews the case and issues a final decision.

  • Higher Appeal Committee:

    • If the taxpayer is still dissatisfied with the initial committee’s decision, they can escalate the case to the higher appeal committee.

    • The appeal must be submitted within 30 days of receiving the initial committee’s decision.

    • The higher committee’s decisions are final in tax disputes.

6- Appeal Before the Administrative Court

• • Appeal Timeframe: The taxpayer must submit the appeal to the administrative court within 30 days of receiving the higher appeal committee’s decision.

  • Procedures:

    • A petition must be submitted containing all the reasons and supporting documents.

    • The court holds hearings to examine the case, allowing the presentation of evidence and testimonies.

  • Timeframe for Decision: The administrative court issues its decision after completing all legal procedures.

Additional Points:

• Legal Representation or Assistance: The taxpayer may seek the assistance of a lawyer, tax advisor, or certified public accountant to help or represent them in all stages of the tax objection, appeal, and litigation process.

• Fees: Fees may apply for submitting the objection or appeal, depending on applicable laws and regulations.

These procedures aim to provide a systematic means for taxpayers to protect their rights and ensure the accuracy and fairness of tax decisions made by the authority.