المملكة: “Zakat and tax” .. The most prominent items

The Zakat, Tax and Customs Authority launched a simple guide through its website, which includes a full explanation of the “canceling fines and exemption from financial penalties” that extends until June 30, in a move aimed at enhancing voluntary compliance and alleviating financial burdens on charged.

The evidence includes the steps to benefit from the initiative and the mechanism of paying or installing the tax, in addition to practical examples that clarify the procedures in a clear and easy language, so that individuals and installations enables to correct their tax conditions during the announced deadline.
The commission stressed that the initiative represents an exceptional opportunity for the taxpayers to settle their tax conditions and avoid financial fines, calling for the initiative to register or pay before the deadline ends, stressing that the delay may lose some an opportunity that may not be repeated.
The guide can be downloaded via this link.

Limits of registration and payment

The authority emphasized that the initiative includes exemptions from the fines of delay in registration, payment and submission of declarations, in addition to violations of electronic billing and correcting declarations, provided that the taxpayer is registered in the tax system, submit all the required declarations, pay the original tax or apply for installments and adhere to the approved payment plan.

The commission excluded the fines associated with tax evasion violations, or those that were paid before the initiative is valid, confirming its seriousness in controlling public tax behavior.

The authority invited the assigned to communicate with the support team for inquiries via the unified number, or an account “Ask Zakat, Tax and Customs” on the “X” platform, or through e -mail: [email protected]Or through the immediate conversation on the authority’s website.

Amendments to the value -added system

In conjunction with the initiative, the commission began implementing new amendments to the value -added tax system, which includes granting representatives of the previously registered tax groups a period of 180 days to reconcile the situation, in accordance with the provisions of the amended Article 10.

The application of the provisions of the third paragraph of Article (47) of the executive regulations also begins on January 1, 2026, as part of a trend towards improving the efficiency of the tax system and achieving tax justice.

Organizing stopping economic activity

The amendments also included controls that regulate the cessation of economic activity or its waiver, as it obligated the commission subject to tax to cancel their registration and fulfill their tax obligations before stopping.
The assignment was also obligated to notify the commission within 30 days from the date of the waiver, while maintaining relevant documents.

With regard to the supply of goods, the seventh paragraph of Article (32) was omitted, and a new article was added stating that the goods under the “customs suspension” system are treated with a tax of 0% until their release or the end of the suspension, with the treatment of goods outside this system outside the Gulf Cooperation Council countries as exports.