GTL Summary:

This Article establishes the taxpayer's right to object to decisions issued by the Authority. It mandates that objections be submitted in accordance with the rules of procedure of the Committees for the Resolution of Tax Violations and Disputes. The text references the transition to new procedural rules under Royal Orders, replacing previous objection mechanisms. It serves as the legal basis for the dispute resolution process between taxpayers and the Tax Authority.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-60
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 60 - Objections and Appeals
Last updated at: 2026-02-23 12:13:39 UTC

Article 60 - Objections and Appeals

[A person against whom a decision is issued by the Authority may object to it in accordance with the rules of procedure of the Committees for the Resolution of Tax Violations and Disputes, issued by Royal Order No. 26040 dated 21/04/1441 (18/12/2019), and any amendments or orders thereto.] [47a]

Footnotes

[47a]This Article was amended by Ministerial Resolution No. 25 dated 08/01/1445 (26/07/2023). It is worth noting the issuance of the rules of procedure for the Zakat, Tax, and Customs Committees by Royal Order No. 25711 dated 08/04/1445 (23/10/2023), which replace the rules of procedure for the Committees for the Resolution of Tax Violations and Disputes issued by Royal Order No. 26040 dated 21/04/1441 (18/12/2019), and repeal any conflicting provisions.

Prior to the amendment, the Article read as follows:

  1. A taxpayer has the right to object to the assessment or reassessment issued by the Authority within the statutory period of 60 days of receipt of the assessment or reassessment letter. The objection must be submitted with a reasoned memorandum to the notifying department or committee.

    If the end of the objection period falls within an official holiday, the objection shall be accepted if filed during the first working day immediately after such a holiday.

  2. The Authority shall review the objection submitted, and if it is convinced of its validity, based on the justifications and documents submitted, it may accept the objection, in full or in part, and notify the taxpayer of the reassessment accordingly. If the dispute continues between the Authority and the taxpayer, the Authority shall refer the objection to the Preliminary Objection Committee.

  3. The objection shall not be considered formally accepted unless the taxpayer has paid the due amounts for undisputed items, or unless there is an agreed-upon arrangement with the Authority to pay the due tax in instalments. In such a case, the payment and instalment request must be made and approved within the legally prescribed period for objection.

  4. The Authority and the taxpayer may appeal the decision of the Preliminary Objection Committee to the Appellate Committee within 60 days of notice of such resolution. If the end of the appeal period falls within an official holiday, the appeal shall be accepted if filed on the first working day immediately after such a holiday. Both parties may also appeal the resolution of the Appellate Committee before the Board of Grievances within 60 days from the date of notification of the resolution.

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