On 28 June 2024, ZATCA announced that taxpayers with revenues exceeding SAR 7 million during 2022 or 2023 are required to comply with Phase 2 requirements from 1 January 2025. The thirteenth wave of the Integration Phase will start on 1 January 2025, and taxpayers must comply by 31 March 2025. ZATCA will notify the taxpayers in scope.
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- See also
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