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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 66
Country: 🇸đŸ‡Ļ KSA
Location: Chapter 12 - Filing of Declarations, Assessments, Procedures of Objections, and Appeals
Order: 66

Article 66 - Objection and Appeal

Article 66 - Objection and Appeal

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

Article 66 - Objection and Appeal

  1. [A person against whom a penalty decision has been rendered may appeal such decision in accordance with the Rules of Procedure of the Committees for the Resolution of Tax Violations and Disputes.

  2. If the subject matter of the appeal relates to an assessment decision, the appeal shall have no effect on the taxpayer's obligation to pay the uncontested tax amount due under the Law.] [37][38]

Footnotes

[37]Amended by RD No M/113 dated 2/11/1438H (25 July 2017) and RD No M/52 dated 28/4/1441H (25 December 2019) with effect from 1 January 2018. Prior to the amendment, the Article read as follows:

  1. 'The taxpayer may object to the Department's assessment within sixty days of receipt of the assessment letter. The assessment shall be final and the tax payable if the taxpayer agrees to the assessment or does not object to it within the said period.'

  2. An objection shall not be considered valid unless the taxpayer has paid the dues for undisputed terms within the period specified for objection, or has obtained an approval to pay the tax in installments in accordance with Article Seventy One of this Law.

  3. The tax shall be payable upon a decision by the Preliminary Objection Committee, and it shall be considered final unless the decision is appealed by the taxpayer or the Department within sixty days from receiving it.

  4. The Department and the taxpayer may appeal the decision of the Preliminary Objection Committee before the Appeal Committee within sixty days from the date of receiving the decision.

  5. The taxpayer who wants to appeal the decision of the Preliminary Objection Committee shall file the application for appeal within the prescribed period and pay the due tax according to the mentioned decision or submit an accepted bank guarantee of the amount.

  6. The Appeal Committee's decision shall be final and binding unless appealed before the Board of Grievances within sixty days from the date of notification of the decision.

[38]The reference to the Rules of Procedure of the Committees is to the rules issued for the Zakat, Tax, and Customs committees pursuant to Royal Order No. 25711 dated 08/04/1445H (23 October 2023), which replaced the Rules of Procedure of the Committees for the Resolution of Tax Violations and Disputes issued by Royal Order No. 26040 dated 21/04/1441H (18 December 2019), and repealed any conflicting provisions. Prior to the amendment, clause (A) read as follows:
'If a penalty has been imposed against any party, this party shall have the right to file an appeal before the Committee for the Settlement of the Tax Violations and Disputes within thirty days from the notification date, failing which the penalty shall be final and irrevocably before any other judicial body.'