GTL Summary:

Article 48 outlines the procedure for imposing penalties by the Authority. Penalties must align with the Law and are based on a classification of violations and corresponding penalty scales issued via a Board of Directors' resolution. A core principle is that the penalty must be proportionate to the violation. The penalty is formally imposed by a decision from the governor of the Authority or an authorised person. This decision may include a provision for its content to be published in a local newspaper at the violator's expense, but only after the decision has become final.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 48
Country: 🇸🇦 KSA
Location: Chapter 17 - Penalties and Violations Review
Order: 48
Last updated at: 2025-12-26 14:13:52 UTC

Chapter 17 - Penalties and Violations Review

Article 48

  1. The Authority shall impose the penalties set out in the Law in accordance with the classification of violations and determination of penalties issued by a resolution from the Board of Directors taking into account the proportionality between the violation and the penalty.

  2. The penalty shall be imposed by a decision of the governor of the Authority or by any person authorised by the Board of Directors.

  3. The decision issued to impose a penalty may include the publication of its content at the cost of the violator in a local newspaper issued in the place of his residence and if there is no newspaper in his Place of Residence, it shall be published in a local newspaper in the nearest area to him or by any other appropriate means depending on the type of violation, its gravity and its effects, after the decision is deemed final.

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