GTL Summary:

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: 3839-article-74
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 74 - Obligations Falling Due on a Non-Working Day
Last updated at: 2025-11-27 14:38:44 UTC

Chapter 12 - General Provisions

Article 74 - Obligations Falling Due on a Non-Working Day

  1. Tax Returns must be filed and payments of Tax due is must be made on or before the relevant date prescribed by these Regulations whether such date is a Working Day or a non-working day.

  2. Except for the obligations set forth in Paragraph 1 of this Article, where any other obligation prescribed by the Law and these Regulations which is required to be fulfilled by a Person or the Authority falls on a date that is a non-working day, such obligation will be treated as performed on that date when it is performed on the next Working Day.[140]

  3. A Working Day is any day except Friday, Saturday and any other day which is a state holiday as prescribed in the Basic Law of Governance.

Footnotes

[140]Amended by the decision of the Board of Directors of the General Authority of Zakat and Tax No. (1-5-20) dated 14/02/1442H corresponding to 01/10/2020G.
Prior to the amendment, the paragraph read as follows 'If any obligation stipulated under the system and these regulations has been agreed upon by the person or body other than working days, it shall be deemed to have been fulfilled on the required date if it is actually fulfilled on the following working day.'

[141]Paragraph 5 was deleted pursuant to Board of Directors Resolution No. (1-4-23) dated 26 Dhu Al-Qa’dah 1444H (corresponding to 15 June 2023G).
Prior to the amendment, the paragraph read as follows
' Any opinion or ruling issued by the Authority in accordance with this Article is not binding on the Authority or any Taxable Person in respect of any transaction carried out by the requesting Taxable Person or any other Person. The provisions of this Article shall be without prejudice to the rights of the Authority to issue binding decisions and instructions pursuant to Article 52 of the Law.'

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