المملكة: 3 basic conditions for accepting voluntary disclosure of “customs violations”

Subtracted Zakat, Tax and Customs Authority Draft controls for voluntary disclosure to avoid customs violations via the “Reconnaissance” platform; With the aim of enabling taxpayers to voluntarily pay the customs duties due before the violation is discovered by the Authority, which gives them complete freedom from violations and does not impose fines, provided that they adhere to the conditions specified in the proposed controls.

Through this procedure, the Authority seeks to enhance the culture of self-disclosure, and motivate establishments and individuals to take the initiative to correct their customs statuses in a way that achieves Tax justice and maintains the smooth flow of commercial activity.

The second article of the draft controls specifies the scope of application, clarifying that the provisions apply to anyone who commits any of Customs violations related to customs data or related disclosures and declarations, stipulated in Article “141” of the Customs Law.

The controls excluded cases of customs smuggling and the like in accordance with Articles “142” and “143” of the Law, in addition to cases in which the Authority initiates any regular procedure, inspection, investigation, or seizure of the violation, as there is no The principle of voluntary disclosure applies to them after the start of the official procedures.

Conditions for accepting voluntary disclosure

The Zakat, Tax and Customs Authority specified in Article Three of the draft controls the conditions for accepting voluntary disclosure requests, stressing that completely overcoming the violation subject to disclosure is subject to fulfilling a set of regulatory requirements.

It clarified that it is The most prominent of these conditions is that the taxpayer initiates submitting a disclosure request immediately upon discovering any error, deficiency, or violation in the customs data or other disclosures covered by the controls, and that the request is submitted before the Authority initiates any legal action related to the violation, except for cases in which the taxpayer is notified of the commencement of subsequent customs audit procedures.

It stipulated that the request include accurate and clear information about the details of the customs declaration. A description of the violation and relevant documents, in addition to the taxpayer’s obligation to pay the financial dues resulting from the disclosure within a period not exceeding thirty days from the date of the Authority’s notification of the financial claim.

Mechanism for submitting the application and studying the disclosure

Article Four clarifies the mechanism for submitting a voluntary disclosure request, where the application is submitted electronically through the Authority’s website by the taxpayer or his authorized representative, by filling out The approved form and the attachment of supporting documents.

The Authority shall study the completed applications within a period not exceeding 30 days from the date of submission, and shall issue its decision regarding acceptance or rejection based on the accuracy of the information and the extent of the taxpayer’s compliance with the regulatory controls and conditions.

Non-payment procedures

Article Five of the draft controls clarified that the Authority has the right to take The necessary procedures and based on the information provided in the disclosure request if the dues are not paid within the specified period.

If it turns out that the violation covered by the disclosure is considered a case of customs smuggling, it will be dealt with in accordance with the provisions of the applicable settlement contract.

The same article stipulates that if the Authority discovers other violations that were not covered Voluntary disclosure will be dealt with independently in accordance with the approved systems and procedures.

In accordance with Article Six, these controls shall be issued and amended by a decision of the Board of Directors of the Zakat, Tax and Customs Authority, and shall become effective 30 days after the date of their publication in the Official Gazette.

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