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18 September 2018

Saudi Arabia establishes appeal committees and procedures

In July 2017, Articles 66 and 67 of Saudi Arabia's Income Tax Law (ITL)regarding appeal committees and their functions were amended through Royal Decree (RD) No. (M/113), dated 2-11-1438 AH (corresponding to July 25, 2017). Notwithstanding the amendment of ITL Articles 66 and 67 in 2017, the General Authority of Zakat and Tax (GAZT), through its Circular No 7258/16/1439 dated 25.2.1439 (November 14, 2017), subsequently clarified that the original appeal procedures as set forth in ITL Articles 66 and 67 would remain in force until new appeal committees were formed in accordance with RD M/113. Accordingly, these specialized tax appeal committees have now been established in compliance with the RD M/113. Consequently, the amendment to ITL Articles 66 and 67 on appeal procedures is expected to become effective soon.

A Global Tax Alert, attached below, provides additional details.

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Full text of this Tax Alert

Document ID: 2018-1837

 

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