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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 65
Country: 🇸đŸ‡Ļ KSA
Location: Chapter 12 - Filing of Declarations, Assessments, Procedures of Objections, and Appeals
Order: 65

Article 65 - Statutory Period of Tax Assessment

Article 65 - Statutory Period of Tax Assessment

Chapter 12 - Filing of Declarations, Assessments, Procedures of Objections, and Appeals

Article 65 - Statutory Period of Tax Assessment

  1. The Department may, with a reasoned notification, make or amend a tax assessment within five years of the deadline specified for filing the tax declaration for the taxable year, or at any time, upon the written consent of the taxpayer.

  2. The Department may make or amend an assessment within 10 years of the deadline specified for filing the tax declaration for the taxable year if a taxpayer does not file its tax declaration, or it is found that the declaration is incomplete or incorrect with the intent of tax evasion.

  3. A taxpayer may request a refund of overpaid amounts at any time within five years from the end of the taxable year in which the amounts were overpaid.