المملكة: Extending the initiative to cancel fines and exempt financial penalties for taxpayers

The Zakat, Tax and Customs Authority announced the extension of the initiative to cancel fines and exempt financial penalties for taxpayers subject to all tax regulations, for a period of 6 calendar months until June 30, 2025 AD.
The Authority explained that the initiative includes exempting taxpayers from fines for late registration in all tax systems, late payment, and late submission of the return in all tax systems.

Value added tax

This is in addition to the fine for correcting the value-added tax return, and the fines for field control violations related to the application of electronic invoicing provisions, and other general provisions for value-added tax.
To benefit from the initiative, the taxpayer must be registered in the tax system and must submit all returns that must be submitted to the Authority that have not been previously submitted.
With the disclosure of all undisclosed taxes correctly, and the full payment of the principal of the tax debt related to the declarations that will be submitted or amended, or the correct disclosure of the tax obligations owed, with the possibility of applying to the Authority to request payment in installments.
This comes on the condition that the application is submitted while the initiative is in force and that he commits to paying all due installments within the due dates for payment according to the installment plan approved by the Authority.

Tax evasion violations

She stressed that the initiative does not include fines associated with tax evasion violations, fines paid before the effective date of this initiative, and fines associated with declarations that must be submitted to the Authority after the date of December 31, 2024 AD.
The Zakat, Tax and Customs Authority called on taxpayers to review the details of the initiative and the texts it contains, through the simplified guide for the initiative, available on its website, which includes a detailed explanation of the most prominent matters covered in the decision to exempt from fines.
It includes an explanation of the types of fines covered, the conditions for benefiting from the exemption associated with each type of fine, and the steps for paying financial dues in installments.

Field control violations

This is in addition to introducing the field control violations covered by the initiative, with illustrative examples. The Authority urged all taxpayers to take advantage of the extension of the initiative within its specified period.
At the same time, she called for contacting her if there are any inquiries about the initiative via the unified call center number (19993), which operates 24 hours a day, seven days a week, or the “Ask Zakat, Tax and Customs” account on the (X) platform (@Zatca_Care). Or through e-mail, or instant chats on the Authority’s website.