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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 67
Country: 🇸đŸ‡Ļ KSA
Location: Chapter 12 - Filing of Declarations, Assessments, Procedures of Objections, and Appeals
Order: 67

Article 67 - Formation and Jurisdiction of Preliminary Objection and Appeal Committees

Article 67 - Formation and Jurisdiction of Preliminary Objection and Appeal Committees

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

Article 67 - Formation and Jurisdiction of Preliminary Objection and Appeal Committees

  1. [A committee named the Tax Disputes and Violations Settlement Committee shall be formed, and it shall be entrusted with the following:

    1. Settlement of disputes and conflicts, and claims of public and personnel rights resulting from the application of the provisions of income tax laws and and regulations, as well as the decisions and directives related thereto.

    2. Settlement of appeals filed against the Authority's decisions in implementation of tax laws and regulations, as well as the decisions and directives related thereto

    The Committee shall have the powers necessary to investigate and decide on disputes falling within its jurisdiction, including the power to summon witnesses, order the submission of documents and evidence, render decisions, and impose penalties.

  2. The Committee shall be composed of a number of subcommittes; each subcommittee being entrusted with a particular tax law.

  3. Each subcommittee shall be composed of three principal members and a fourth alternate member having legal or accounting qualifications and experience, provided that the head of the committee and at least one of its members have legal qualifications, and the committee shall not include members from agencies overseeing tax-related activities. The head of each committee and its members shall be appointed pursuant to a royal order for a renewable term of four years. Upon the lapse of such term without appoimtment or renewal of committee members, such members shall continue to carry out their duties pending the issuance of a royal order.

  4. Committee decisions shall be passed by majority vote and may be appealed before the committee referred to in paragraph (5) of this Article within 30 days of the date of knowledge thereof; otherwise, they shall be deemed final.

  5. A committee named the Tax Dispute and Violation Appellate Committee shall be formed, and it shall be entrusted with deciding on objections filed against the decisions of the Tax Dispute and Violation Settlement Committee.

  6. The Appellate Committee shall be composed of a number of specialized subcommittees. Each subcommitee shall be composed of three members and a fourth alternate member. The members should have higher legal or accounting qualifications and experience, provided that the head of the subcommitee and at least one of its members must hold legal qualifications, and the subcommitee shall not include members from agencies overseeing tax-related activities. The head of each subcommittee and its members shall be appointed pursuant to a royal order for a renewable term of four years. Upon the lapse of such term without appointment or renewal of members, such members shall continue to carry out their duties pending the issuance of a royal order.

  7. Appellate Committee decisions shall be passed by majority vote and shall be deemed final and non-appealable before any other judicial body.

  8. Appeals against tax disputes may not be heard after five years from the due date or from the date of the demand notification, unless there is a reason acceptable to the Appellate Committee.

  9. The Appellate Committee shall, within 60 days from the date of appointment of its members, set the work procedures of the Committees referred to in paragraphs (1) and (5) of this Article, to be issued by a royal order upon submission by the Chairman of the Authority's Board of Directors.

  10. The Authority's Board of Directors shall determine the remuneration of the Committees' members, advisors, staff, and secretariat.

  11. The Authority shall provide the Committees with the human and financial resources necessary for the discharge of their duties, in accordance with the rules referred to in paragraph (9) of this Article.] [39]

Footnotes

[39]Amended by RD No M/113 dated 2/11/1438H (25 July 2017). Prior to the amendment, clause (A) read as follows:
'Article 67: Formation and Jurisdiction of Preliminary Objection and Appeal Committees'

  1. Preliminary Objection Committees with jurisdiction to settle tax disputes shall be formed by a decision of the Minister.

  2. The Council of Ministers shall issue a resolution, pursuant to a recommendation by the Minister, to form an Appeal Committee to review the taxpayer's or the Department's appeals to tax related decisions issued by Preliminary Objection Committees.

  3. The Regulations shall specify the powers, jurisdictions and work procedures of the Preliminary and Appeal Committees and their members' academic and professional experience and remuneration.