Riyadh: Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has extended its tax amnesty initiative, allowing the cancellation of fines and exemption from penalties until December 31, 2025.
The initiative, initially extended until Monday, June 30, 2025, offers relief to eligible taxpayers.
The extension applies to penalties related to:
- Corporate income tax (CIT)
- Withholding tax (WHT)
- Value-added tax (VAT)
- Excise tax
- Real estate transaction tax (RETT).
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According to ZATCA, the exemptions cover fines for:
- Late registration
- Late payment
- Delayed filing of returns under all tax laws
- Errors in VAT return corrections
- Violations of VAT field control, including non-compliance with e-invoicing and other VAT regulations.
To benefit, taxpayers must meet specific conditions, including fulfilling registration requirements, submitting outstanding tax returns, and settling the principal tax amounts in full.
Installment plans are also available, provided applications are submitted within the initiative period and payments are made according to the approved schedule.
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The amnesty does not apply to fines for tax evasion, penalties paid before the initiative’s effective date, or those relating to returns due after June 30.
ZATCA urged taxpayers to consult the detailed guide on its website for comprehensive information on eligible violations, conditions for exemption, and examples of qualifying inspection-related fines.
