GTL Summary:

This Article has been repealed pursuant to Ministerial Resolution No. 25 of 2023. Previously, it regulated the Appellate Committee's structure for hearing tax appeals, specifying the composition of the committee, voting procedures, and the binding nature of its decisions unless contested before the Board of Grievances. It provided the framework for the second tier of the tax dispute resolution process before the recent legislative amendments.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-62
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 62 - Appellate Committee
Last updated at: 2026-02-23 12:13:39 UTC

Article 62

[Repealed] [47c]

Footnotes

[47c]This Article was deleted pursuant to Ministerial Resolution No. 25 dated 08/01/1445 (26/07/2023).

Prior to its deletion, the Article read as follows:

  1. When proposing the formation of the Appellate Committee referred to in Article 67(b) of the Income Tax Law, it must be ensured that the Committee consists of a chairman and at least four members specialised in law, accounting and taxation.

  2. A meeting of the Committee shall not be deemed valid unless a majority of its members are present, provided that either the Chairman or Deputy is among them.

  3. The Committee shall first consider whether the objection complies with formal requirements, whether related to its submission within the statutory deadline, proper legal representation of each party, or the payment of the tax due on the non-appealed items, or the provision of a bank guarantee in accordance with the format approved by the Saudi Arabian Monetary Agency; this shall be done before examining the appeal on substantive grounds.

  4. The Committee shall issue its decision after hearing the arguments of both parties and after reviewing their claims and supporting documents. In the absence of consensus, the decision shall be issued by majority vote, provided that the amount determined shall not be less than the amount declared by the taxpayer / representative nor more than the tax assessed by the Authority.

  5. The Appellate Committee may seek the advice of experts or consultants at a fee to be determined on case-by-case basis. The compensation shall be specified in the assignment letter.

  6. The Appellate Committee shall provide the Authority and the taxpayer with a copy of its decision by a registered official letter or by other means that provides for receipt of delivery.

  7. The Appellate Committee's decision shall be final and binding on both parties, unless it is contested before the Board of Grievances.

  8. A Ministerial Decision shall be issued specifying the remunerations of the chairmen, members and assistants of Preliminary and Appellate Committees.

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