المملكة: 60 days to file a grievance and 30 days for the courts to resolve zakat, tax and customs disputes

The General Secretariat revealed For the zakat, tax and customs committees The grievance mechanism against the Authority’s decisions obliges taxpayers to object within sixty days before judicial escalation, with the aim of preserving rights and accelerating the settlement of financial and customs disputes according to clear regulatory paths.

The Secretariat clarified that filing an objection lawsuit before the competent committees is not accepted directly. Rather, it is required to file an initial grievance with the Authority from the day following the date of notification of the decision.

The system obliges the Zakat, Tax and Customs Authority to decide on the grievance submitted by taxpayers within a maximum of ninety days from the date of its official submission.

It indicated that the complainant has the right to take Two legal pathswithin thirty days if his grievance is rejected, partially accepted, or the ninety-day period expires without a response.

The two available paths are to request that the dispute be referred to the internal committee to attempt an amicable settlement, or to go directly to file a lawsuit before the competent adjudication chambers.

The General Secretariat confirmed that resorting to the Internal Settlement Committee is an optional path available to the taxpayer, for those who wish to end the dispute before moving to the judicial path.

The committees warned that the Authority’s decisions would be immune and acquire legal finality, if the taxpayer failed to submit his grievance within the sixty-day period prescribed by law.

Legal immunity includes cases in which the taxpayer neglects to file a lawsuit or request a settlement within thirty days of being notified of the rejection or amendment decision, or after ninety days have passed without a decision.

The organization excluded some cases from Absolute fortification, granting adjudication departments the power to intervene if it is proven that the authority’s decision lacks the requirements stipulated in the applicable rules and regulations.

The instructions stressed that the objection process does not relieve the taxpayer of his financial obligation to pay the amounts owed that were not directly covered by the grievance.

The secretariat pointed out that grievances against decisions to collect customs duties and fines do not stop their implementation, unless the taxpayer provides a cash guarantee or a bank guarantee covering the claimed amounts..