A zakat or tax assessment higher than expected, or a ZATCA penalty? You can object to the Authority, then litigate before the tax violations and disputes committees and the appeal committee. Deadlines are short.
Stages
| Stage | Where | What happens |
|---|---|---|
| Objection | ZATCA | A reasoned objection within the statutory period |
| Claim | First-instance committee | If the objection is rejected or not decided |
| Appeal | Appeal committee | Against the first-instance decision |
Periods differ by tax; rely on the notice and act at once.
Common grounds
- Errors in the zakat base.
- Estimated assessments ignoring the accounts.
- VAT treatment of zero-rated or exempt supplies, or denied input tax.
- Late penalties with a valid excuse.
A strong objection
- Identify each item and amount.
- Attach audited accounts, contracts and invoices.
- Cite the rule supporting you.
- File on time.
Disputing an assessment?
Usus Law Firm handles tax committee cases as part of quasi-judicial committees, in Riyadh and Tabuk, and advises in English.
This article is general legal information and is not a substitute for advice on your specific case. Court proceedings in Saudi Arabia are in Arabic; the official Arabic text of each law prevails.
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