GTL Summary:

This Decision by the ZATCA Board of Directors amends Article 78 of the Implementing Regulations of the Value Added Tax Law. The amendment focuses on modernising communication protocols between the Authority and Taxable Persons. Specifically, it updates the requirement for notifications made under Articles 65 and 66 of the Regulations. The previous mandate for sending a 'physical copy' is replaced with the provision of an 'electronic copy'. This change ensures that official tax correspondence aligns with digital practices, while maintaining the legal framework for when a notification is considered officially received by the taxpayer or their representative.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-78
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 78 - Provision of Notification
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 12 - General Provisions

Article 78 - Provision of Notification

  1. All notifications made by the Authority to a Taxable Person shall be considered to have been received by the Taxable Person on the date on which the notification is sent, unless evidence can be provided that receipt of the notification was delayed in circumstances outside of the Taxable Person's control.

  2. Any correspondence specified in these Regulations as requiring a notification to be provided by the Authority to a Taxable Person, shall be provided on a formal document containing a unique identification marking. Such document may be made available electronically over a secure medium.

  3. An electronic copy of notifications made to a Taxable Person in accordance with Articles 65 or Article 66 of these Regulations shall also be sent to the address of the Taxable Person.[144]

  4. In cases where a Taxable Person has appointed a Tax Representative, Tax Agent or an Appointed Person in respect of the Taxable Person, a copy of all notifications and correspondence will be provided to that other Person in the same format or formats.

Footnotes

[144]The paragraph was amended by the decision of the Board of Directors of the Zakat, Tax and Customs Authority by circulation No. (01-06-24) dated 17 Jumada Al-Awwal 1446H corresponding to 19 November 2024G
Prior to the amendment, the paragraph read as follows
'A physical copy of notifications made to a Taxable Person in accordance with Articles 65 or Article 66 of these Regulations shall also be sent to the address of the Taxable Person.'

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