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. ● Payment of the Amounts Related to Assessment According to the Following: ● Non-Objectionable Items: The taxpayer shall pay the amounts due in full on the non-objectionable items during the statutory period for the objection. Objection or Appeal Submission Form Objectionable Items: The taxpayer shall pay part of the amounts due on the objectionable items during the statutory period for the objection, at least ten percent (10%) and not more than twenty- five percent (25%) of the amounts due on the objectionable items, or provide a financial guarantee of no less than fifty percent (50%) of the amounts due on the objectionable items. ZATCA shall begin the internal audit process after receiving the objection. The Review and Objections Department shall conduct the internal review of the assessment objected to by the taxpayer, and shall respond to the objection within 90 days. The review process can result in one of the following: ● Fully Accept the Objection: ZATCA shall then issue a new assessment in place of the first objectionable assessment, and notify the taxpayer of the same. ● Partially Accept the Objection: ZATCA shall then issue a new assessment in place of the first assessment, and notify the taxpayer of the same. Fully Reject the Objection: ZACTA shall notify the taxpayer of the rejection of his/her objection to the previous assessment. In the event of partial rejection or acceptance, ZATCA or the taxpayer may propose to involve the Internal Settlement Committee to resolve the dispute (see Clause 7.4). In the meantime, the taxpayer shall submit a grievancerequesttothe Secretariat-General of Tax Committees within 30 days From the date of notifying the taxpayer, or if 90 days elapse from the date of submitting the objection without ZATCA having decided thereon, in order to preserve the right to complete the formal grievance before the Settlement Committee against ZATCA (see Clause 7.3). (See Clause 11.3) • Fully Reject the Objection: ZACTA shall notify the taxpayer of the rejection of his/her objection to the previous assessment. • In the event of partial rejection or acceptance, ZATCA or the taxpayer may propose to involve the Internal Settlement Committee to resolve the dispute (see Clause 7.4). In the meantime, the taxpayer shall submit a grievance requesttothe Secretariat-General of Tax Committees within 30 days From the date of notifying the taxpayer, or if 90 days elapse from the date of submitting the objection without ZATCA having decided thereon, in order to preserve the right to complete the formal grievance before the Settlement Committee against ZATCA (see Clause 7.3). (See Clause 11.3) 12.3. Controls for Accepting Objections Rejection Full acceptance Issuance of new assessment Taxpayer notice Partial acceptance Issuance of new assessment Taxpayer notice taxpayer notice of rejection of the objection