The Zakat, Tax and Customs Authority (ZATCA) has urged all taxpayers subject to tax regulations to quickly take advantage of the “Waiver of Fines and Exemption from Financial Penalties” initiative, which ends on December 31.

ZATCA explained that the initiative includes exempting taxpayers from fines for late registration in all tax systems, late payment, and late submission of tax returns across all tax systems. It also covers fines for correcting VAT returns, fines related to field audit violations concerning the implementation of electronic invoicing provisions, and other general VAT provisions.

It was confirmed that to benefit from the initiative, the taxpayer must be registered in the tax system, submit all required returns to the authority, and pay the full principal tax debt related to the due tax returns. Taxpayers can apply for installment payments during the initiative period, provided the request is submitted while the initiative is active and all installments are paid on time according to the approved installment plan. The initiative excludes fines related to tax evasion violations and fines already paid before the initiative’s start date.

ZATCA invited taxpayers to review the details through the simplified guide available on its website, which provides a detailed explanation of the extended decision for the waiver of fines and exemption from financial penalties initiative. This includes clarifications on the types of fines covered, conditions for exemption, steps for installment payments, and definitions of field audit violations included in the initiative, with illustrative examples.

ZATCA urged all taxpayers to benefit from the extension of the initiative during the specified period ending at the end of December and to contact the authority with any inquiries via the unified call center number 19993, which operates 24/7, or through the “Ask Zakat, Tax and Customs” account on the X platform (@Zatca_Care), via email at [email protected], or through live chat on the authority’s website zatca.gov.sa.