A person against whom the Zakat, Tax and Customs Authority issues a decision may lodge an internal grievance with the Authority within sixty days of the day following notification, and the Authority must decide the grievance within ninety days of its submission; otherwise the person may object before the competent Dispute Resolution Circuits or request settlement within thirty days. This objection is heard by specialized circuits known as the Zakat and Tax Violations and Disputes Resolution Circuits, alongside appellate circuits that hear objections filed against the decisions of the Resolution Circuits themselves.

Stage One: Internal Grievance with the Authority

Under the Rules of Work of the Zakat, Tax and Customs Committees, a person against whom the Authority has issued a decision may lodge a grievance with the Authority within sixty days of the day following the date of notification, and the Authority must decide the grievance within ninety days from the date it is submitted.

Stage Two: Objection or Settlement Request

Within thirty days of the day following notification of the rejection or partial acceptance of the grievance, or of the lapse of the ninety-day period without a decision, the grievant may either request referral of the grievance to the Internal Committee for settlement, or file a case directly before the Dispute Resolution Circuits.

Jurisdiction of the Dispute Resolution Circuits

The Zakat and Tax Dispute Resolution Circuits have jurisdiction over violations and disputes, as well as public and private right claims, arising from the application of zakat and tax laws and regulations, and over objections raised by concerned parties against decisions issued by the Authority under those laws and regulations.

How Is the Case Filed?

Filing a case, submitting memoranda, and all litigation procedures before the Dispute Resolution Circuits may be carried out in person or remotely through electronic means, in accordance with the requirements set by the General Secretariat of the Zakat, Tax and Customs Committees, which allows the taxpayer to follow up on the objection without needing to appear in person at every stage. Representation of the parties before the Circuits is governed by the provisions of the Law of Legal Profession and its Implementing Regulation.

Legal Basis for the Objection

Under the Law of Value Added Tax (following the amendment of Article Forty-Nine), a person against whom the Authority has issued a decision may object to it in accordance with the Rules of Work of the Committees for the Settlement of Tax Violations and Disputes, instead of appealing directly before the judicial authority.

Effect of the Objection on Tax Payment

An objection submitted by a taxpayer in zakat and tax cases does not affect the taxpayer's obligation to pay the amount due by law that is not subject to the grievance, meaning the undisputed portion of the tax remains payable while the objection is under review.

When Does the Authority's Decision Become Final?

The Authority's decision becomes non-appealable before any other body in specific cases, most notably: if the taxpayer does not lodge a grievance with the Authority within sixty days of the day following notification of the decision, or if the taxpayer does not file a case before the Dispute Resolution Circuits, or does not request referral of the grievance to the Internal Committee for settlement, within thirty days of being notified of the Authority's decision amending or rejecting the grievance, or of the lapse of ninety days from submitting the grievance without a decision.

Legal References

For questions about your specific situation, you can ask the Saudi Arabia Tax & Legislation Helper on Helpers, or consult a licensed chartered accountant.