06 December 2017 Saudi Arabian Tax Administration clarifies procedures for filing amended zakat and tax declarations The Saudi Arabian General Authority of Zakat and Tax (GAZT) issued Circular No. 13069/16/1439, dated November 12, clarifying procedures for the filing of an amended zakat or tax declaration. To file an amended declaration, zakat and income taxpayers should seek the GAZT's approval by completing an application through the GAZT's ERAD electronic filing system. The request for filing an amended return should provide justifications or reasons and supporting documents for such filing. The GAZT will review the taxpayer's request and, if appropriate, reopen the declaration for the revision. The amended return shall be subject to the GAZT's normal review process. A request for the filing of an amended return may be denied if the GAZT's return review process has already been initiated or the declaration filed earlier includes incorrect information in order to evade zakat or tax. Document ID: 2017-2059 |
