09 May 2018 Saudi Arabian Tax Administration upholds statute of limitations Following an appeal against a tax assessment by Saudi Arabia's General Authority for Zakat and Tax (GAZT), the GAZT acknowledged the taxpayer's contention that the "Statue of Limitations," set forth in the Income Tax Law Article 65[a], barred them from issuing an assessment after the elapse of the statutory period of five years from the date of the filing of a tax declaration. Document ID: 2018-0974 |
