The tax objection process in Saudi Arabia involves a series of structured steps to ensure that objections to the decisions of the tax authorities and committees are handled in an orderly and fair manner. These procedures also involve specialized tax committees that play a crucial role in resolving disputes. Below are the detailed steps:

 1. Filing an Objection

• Timeframe: The taxpayer must file a tax objection within 60 days from the date of receiving the tax decision.
• Content Requirements: The objection must be in writing and include the following:

1. Taxpayer information (name, tax ID number, contact details).
2. A clear description of the decision being objected to.
3. Reasons and grounds for the objection.
4. Supporting documents and evidence.

• Submission Method: The objection can be submitted through the General Authority of Zakat and Tax (GAZT) electronic portal or by visiting one of its offices.

 2. Review by the General Authority of Zakat and Tax

• Initial Assessment:GAZT reviews the objection and the submitted evidence.
• Communication with the Taxpayer: GAZT may request additional information or meetings with the taxpayer to clarify certain points.
• Decision Timeframe: GAZT issues its decision on the objection within 90 days from the date of submission.

 3. GAZT Decision

Types of Decisions:

• Full Acceptance: The tax decision is amended based on the taxpayer’s objection.
• Partial Acceptance: The decision is partially amended while some parts remain unchanged.
• Rejection: The original tax decision is upheld without modification.
• Notification: The taxpayer is notified of the decision through official channels (electronic portal, mail, or email).

 4. Appeal to the Tax Violations and Disputes Settlement Committee

Timeframe for Appeal: The appeal must be submitted within 30 days from the date of receiving GAZT's decision.

Procedures:

• Submitting a written appeal including all details, reasons, and supporting documents.
• The committee may hold hearings if necessary, providing the taxpayer an opportunity to present their case comprehensively.
• Decision Timeframe: The committee issues its decision within a reasonable timeframe, depending on the complexity of the case and investigation needs.

 5. Appeal to the Primary Tax Appeals Committee

Primary Appeals Committee:

• The taxpayer may appeal to the Primary Tax Appeals Committee if dissatisfied with the decision of the Settlement Committee.
• The appeal must be submitted within 30 days from the date of receiving the committee's decision.
• The committee reviews the case and issues a final decision.

Supreme Tax Appeals Committee:

• If the taxpayer is still not satisfied with the decision of the Primary Appeals Committee, they can escalate the case to the Supreme Tax Appeals Committee.
• The appeal must be filed within 30 days from the date of receiving the Primary Committee's decision.
• The Supreme Committee’s decision is final and binding.

 6. Appeal to the Administrative Court

Timeframe for Appeal: An appeal to the Administrative Court must be filed within 30 days from the date of receiving the Supreme Committee's decision.

Procedures:

• Submitting an appeal petition with all reasons and supporting documents.
• The court conducts hearings to review the case and allows the submission of evidence and testimonies.
• Decision Timeframe: The Administrative Court issues its decision after completing all legal procedures.

 Additional Points

• Legal Representation or Assistance: The taxpayer may hire a lawyer, tax consultant, or certified accountant to assist or represent them at any stage of the objection, appeal, or litigation process.
• Fees: Fees may apply for filing an objection or appeal, depending on the applicable laws and regulations.

These procedures aim to provide a structured way for taxpayers to protect their rights and ensure the accuracy and fairness of tax decisions issued by the authority.