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Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-70
Year: 2019
Country: 🇸đŸ‡Ļ KSA
Official Name: Article 70 - Writing off Tax Liability and Penalties

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Article 70 - Writing off Tax Liability and Penalties

For purposes of Article 79(d) of the Income Tax Law, tax liability and penalties shall be waived by a decision of the Minister in the following cases:

  1. Bankruptcy of a taxpayer pursuant to a judicial ruling.

  2. Death of a natural person and proof that there was no property left to recover the debt.

  3. Absence of movable or immovable property of a liquidated capital company to recover debt.

  4. Debt amounts for which all recovery actions have been undertaken without success.