Saudi Arabia, 29 December, 2023

ZATCA has extended the period of exemption from fines and penalties for an extra six months.

To alleviate the challenges posed by the COVID-19 pandemic, ZATCA has extended the period of exemption from fines and penalties for an extra six months. This initiative, as previously announced, includes a suspension of fines and penalties for all taxpayers under various tax laws in the Kingdom.

Key aspects of this initiative cover penalties for issues such as delayed or non-registration in tax systems, late payments, overdue submission of tax declarations, and notably, penalties associated with non-compliance with e-invoicing regulations and requirements.