GTL Summary:

This article establishes the legal right for any person to file an objection against a decision issued by the Authority. The process for lodging such an objection must be in accordance with the rules of work stipulated for the Committees for Tax Violations and Disputes. The text notes that this article was amended by Royal Decree No. M/52 of 1441 AH. The current procedural framework is defined by Royal Order No. 25711 of 1445 AH, which replaced the previous rules established by Royal Order No. 26040 of 1441 AH, repealing any conflicting provisions.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 49
Country: 🇸🇦 KSA
Location: Chapter 17 - Penalties and Violations Review
Order: 49
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 17 - Penalties and Violations Review

Article 49

Any person against whom a decision has been issued by the Authority may file an objection thereto, in accordance with the rules of work of the Committees for Tax Violations and Disputes.[2]

Footnotes

[2]This Article was amended by Royal Decree No. M/52 dated 28/4/1441 AH. The reference to the Rules of Work of the Committees for Zakat, Tax, and Customs was replaced by Royal Order No. (25711) dated 08/04/1445 AH, which replaces the Rules of Work of the Committees for Adjudication of Tax Violations and Disputes issued by Royal Order No. 26040 dated 21/04/1441 AH, and repeals what conflicts with its provisions.

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