GTL Summary:

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: 3839-article-62
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 62 - Tax Returns
Last updated at: 2025-11-27 14:38:44 UTC

Chapter 10 - Procedure and Administration

Article 62 - Tax Returns [95]

  1. The Tax Return of a Taxable Person must be filed by the Taxable Person or a person authorized to act on his behalf for each Tax Period with the Authority no later than the last day in the month following the end of the Tax Period to which the Tax Return relates. A Tax Return filed validly on behalf of a Taxable Person shall be considered that Taxable Person's self-assessment of Tax due for that Tax Period. The Authority shall have the right to issue an assessment based on its best estimate of the Tax properly due for the relevant Tax Period in cases where the Taxable Person has failed to file a Tax Return. The Taxable Person remains obligated to submit the outstanding Tax Return.

  2. In addition to the information required under Article 40 of these Regulations, the Authority may require in the form prescribed by it disclosure of the following information in respect of the Tax Period to which a Tax Return relates:

    1. the total value of all Supplies of Goods and services made by the Taxable Person subject to the basic rate and the zero-rate of Tax, and the total Output Tax on those Supplies;

    2. the total value of all Goods and services supplied to the Taxable Person, and the total deductible Input Tax;

    3. the total value of all Deemed Supply of Goods and services;

    4. the total value of all Supplies of Goods and services to the Taxable Person where the Tax is payable by the Taxable Person under the Reverse Charge Mechanism;

    5. the total value of Internal Supplies made by the Taxable Person;

    6. the total value of Tax on imports reported through the Taxable Person's Tax Return; and the total Input Tax relating to all imports of Goods by the Taxable Person;

    7. the total value of Exempt Supplies made by the Taxable Person;

    8. the value of any other Supplies made by the Taxable Person;

    9. the value of any adjustments made to Input Tax in accordance with Articles 51 or 52 of these Regulations during that Tax Period;

    10. any correction of previous Tax Returns made through that Tax Return in accordance with Paragraph 2 of Article 63 of these Regulations.

Footnotes

[95] Paragraph 3 was added pursuant to the decision of the Board of Directors of the General Authority of Zakat and Tax No. (2-7-20), dated 12 Sha'ban 1441 AH (corresponding to 5 April 2020 AD), and deleted pursuant to the decision of the Board of Directors of the General Authority of Zakat and Tax No. (1-5-20), dated 14 Safar 1442 AH (corresponding to 1 October 2020 AD). Prior to the deletion, Paragraph 3 read as follows:

  1. 'The Authority may prescribe specific procedures for submitting the Tax Return for Taxable Persons registered under the special registration mechanism. The Authority may also provide an approved form for completing the Tax Return based on information relating to real estate supplies whose ownership was transferred through the competent authority pursuant to an authorization by the Taxable Person.

  2. The Taxable Person registered under the special registration mechanism shall be responsible for the accuracy of the real estate supply information disclosed and for the VAT due on any supplies made during the Tax Period.

  3. The Authority may issue the controls referred to in this Paragraph to regulate the Tax Return filing procedures for persons whose supplies occurred during the Tax Period.'

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