GTL Summary:

This Resolution constitutes the Executive Bylaws of the KSA Income Tax Law. The provided articles detail the procedural framework for tax appeals. Specifically, Article 62 outlines the composition and operational requirements for the Appellate Committee, stipulating that it must include specialists in law, accounting, and taxation. It details the procedural checks for a valid appeal, including submission deadlines and payment of undisputed tax. The Bylaws describe the committee's decision-making process, the finality of its rulings unless contested before the Board of Grievances, and the basis for determining member remuneration by a separate Ministerial Decision.

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: 2026-01-05 08:39:39 UTC

Article 62

  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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