The Kingdom of Saudi Arabia (KSA) General Authority of Zakat and Tax (GAZT) has issued the Arabic version of its guide on examination, assessment, correction, and objection to GAZT decisions.

The guide is intended to provide additional clarity to taxpayers regarding obligations and options on procedural and administrative aspects of Value Added Tax (VAT) in KSA.

The guide covers such topics as instances where GAZT would assess VAT due, circumstances in which taxpayers must correct returns and the procedure for correction, the GAZT examination process, information requests, and the assessment objection process.

The guide includes a flowchart detailing the process for decisions, objections, and appeals. Should a taxpayer seek to object to an assessment made by GAZT, the flowchart will indicate the correct procedure.

For more information about VAT inquiries and treatment, please contact our team on [email protected]