GTL Summary:

Article 26 grants the Authority the power to conduct a tax assessment on a Taxable Person, even if that person has already filed a Tax Return. The Authority is also empowered to issue a new assessment to amend a previous one it has made. It is a mandatory requirement for the Authority to notify the Taxable Person of any assessment it conducts under this article. The implementing Regulations will further define the specific time periods and procedures for conducting an assessment, the formal process for a taxpayer to object to it, the official means of notification, and the mechanisms for submitting correction applications.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 26
Country: 🇸🇦 KSA
Location: Chapter 10 - Tax Return
Order: 26
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 10 - Tax Return

Article 26

The Authority may make a Tax assessment of a Taxable Person irrespective of a Tax Return filed by him.
The Authority may make a new Tax assessment to amend a previous assessment made by it.
The Authority must notify the Taxable Person of a Tax assessment made by the Authority in accordance with this Article.
The Regulations shall determine the time periods and procedures required for conducting a Tax assessment, the procedures for objecting to it, the means of notifying the Taxable Person of it and the mechanisms for submitting an application for its correction.

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