ZATCA announces Major Tax Fine Exemptions

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Riyadh September 10 2023:

Saudi Arabia’s Zakat, Tax and Customs Authority urged all taxpayers to benefit from the initiative ‘Cancellation of Fines and Exemption of Financial Penalties’, that ends December 31, 2023. The Authority has also urged tax payers to contact them if they have any inquiries via the unified call centre number (19993), on email (, or via their website.

The authority has also clarified that the fines covered by the exemption decision include fines for:

  • Late registration in all tax systems
  • Late payment
  • Late filing of returns fines in all tax systems
  • Fines to correct VAT returns

It also covers fines for violations of VAT field control related to applying the e-invoicing regulations and other VAT general regulations. The initiative excludes penalties related to tax evasion violations and fines paid before the initiative’s effective date.

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