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Reclassification of the VAT field violations

The Board of Directors of Zakat, Tax and Customs Authority (‘ZATCA’) have issued a decision to reclassify VAT’s table of violations to ensure proportionality between the violation and the penalty imposed.

Additionally, ZATCA published a guide (available in Arabic and English) to provide additional clarification on the reclassification of VAT field violations and examples relevant to every case of penalties determination.

Source PwC

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