General Manual of Zakat

Controls for Accepting Objections For ZATCA to accept the taxpayer’s objection to any of ZATCA’s decisions, it is required to comply with the following controls: ● Submitting an Objection within the Statutory Period: ● The objection shall be submitted within sixty (60) days from the date of the assessment notice as mentioned in the notice, and the assessment shall be final if the objection is not submitted within the specified time period, and the request must include at least the points of disagreement, the reasons for objecting to ZATCA’s decision, in addition to the documents that support the viewpoint of the taxpayer. 12. Objection and Appeal Procedures In the event that the taxpayer does not agree to a decision issued by ZATCA, the same has the right to formally object to its decision (within the legal time limit referred to in this section). There are three methods that allow the taxpayer to submit a request for review (i.e., objection) and resolve the dispute related to the assessment or any other decisions issued by ZATCA in relation to zakat matters, as follows: ● Through the internal review by the objections section at ZATCA. ● Through the internal committee for disputes resolution at ZATCA. ● Through the grievance submitted to the external committees: the resolution committee (also called the Committee for the Resolution of Tax Violations and Disputes, and the Appeal Committee (also called the Appeal Committee for Tax Violations and Disputes). 12.1 Submitting an Objection In the event that ZATCA issues a zakat assessment that includes a revaluation of the taxpayer‘s obligations, the taxpayer will feel its right to object to the ZATCA‘s decision by submitting the objection to the competent department, through the ZATCA‘s e-system «Erad».