ZATCA Extends Amnesty Period Until December 2023

ZATCA has released an updated guide titled “Cancellation of Fines and Exemption of Financial Penalties” to provide relief to taxpayers who have faced financial challenges due to Covid-19.
The new guide covers seven months, starting from 1 June 2023, and ending at the end of this year.
Taxpayers can request exemptions from unpaid fines related to late registration, late payment, late submission of tax returns, penalties for VAT return corrections, and fines arising from on-site detection of violations of VAT and e-invoicing.
The updated guide requires taxpayers to properly disclose tax obligations or submit an application for installments to claim an exemption.
The resolution will be in effect for seven months, extending from 1 June 2023 until 31 December 2023.
Taxpayers can contribute to their own economic recovery and overall economic resilience by availing themselves of the exemption of fines.
ZATCA may not extend the amnesty beyond 31 December 2023, and it is unlikely that the amnesty will become a permanent feature of its tax policy.