Also, corporate income tax applies to all non-Saudi natural or legal persons carrying out activities in the Kingdom, non-residents who generate income form a source in the. Kingdom, resident capital companies with respect to shares of non-Saudis, and persons carrying out activities in the oil and hydrocarbon sector. Once generated, you need to login to the GAZT portal to complete your initial GAZT registration.
Through this service, you can make changes to registration details in the portal, including shareholder and financial details. This means that all communications from GAZT will now be directed to the updated contact details. Through this service you can change your GAZT portal login password after sending the verification through OTP (one time password) sent to your registered mobile number.
Through this service, you can request to change your registered branch if you have moved your headquarters or main branch. If you are a foreign company domiciled in KAS and wish to apply for double taxation treaty benefits in a foreign country, this service enables you to request a residence certificate from GAZT. With this service, you can delegate specific authorizations for predetermined durations to specific accounting offices or tax service providers.
You can delegate all available services except for updating your registration information for Zakat or CIT (corporate income tax).
DECLARATION SERVICES
The statement for the current period will be available at the end of your tax reporting period. This service allows you to submit Zakat/CIT related declarations (including Transfer Price documentation). Your statement to be filed will be made available with the appropriate dates on the GAZT portal.
If your tax return/zakat needs to be corrected, you can use this service to file a correction request. After submission you will get GAZT approval and then you can edit your forecast. This service allows you to request a change to the financial year start/end of your zakat and CIT registration.
TRANSFER PRICING SERVICE
All taxpayers subject to the Transfer Pricing Bylaws and required to submit transfer pricing documentation.
PAYMENT AND REFUND SERVICESRVICES
After completing your statement, a SADAD invoice is generated containing the invoice number and the amount due. You can make your payment through either online banking or via an ATM using the SADAD number. A down payment will be required to pay on the same SADAD account number received in the installment plan.
Any additional information requested must be provided within 20 days of the request date. In cases where you have difficulty paying the full amount of zakat, income tax and/or fines, this service enables you. This service allows you to offset payment between taxpayers if you have paid taxes to the wrong account.
Before submitting your request, you must have written consent from the other taxpayer indicating the incorrect transaction. The advance payments can be reduced in accordance with any reduction in your income, if the STATE is convinced that your tax year income is lower than the previous year by not less than (30%).
CERTIFICATION SERVICESES
In addition, you can request a certified copy, a replacement for a damaged certificate or an invoice statement. You can use this service to check if a company is zakat certified for the current year. If you are unable to obtain a Zakat certificate due to an ongoing appeal process or other reason, this service allows you to obtain a certificate that is applicable to specific contracts.
The contract or purchase order must be in Arabic. If the original is in English, it must be translated by a certified translation agency.
OBJECTION SERVICESVICES
If you disagree with the revised tax return, this service allows you to request an objection. You must provide a bank guarantee within 20 days of your request or the objection will be canceled (for VAT and Zakat only).
INQUIRY SERVICESRVICES
When you want to inquire about anything related to GAZT, there are various channels available to reach us. These channels allow you to interact with knowledgeable GAZT staff who will answer any questions you may have. Any responses received through these channels shall not be considered legal advice and shall not be relied upon in any manner for any purpose.
Any person or persons who use or in any way rely on responses received through these channels shall do so at their own risk and shall indemnify GAZT, including its employees, agents, representatives, representatives, managers and contractors from any loss, damage, liability , claim or demand arising from such response. Registered taxpayers can use this service to submit ruling requests, which can be used to get clarification on how to interpret the tax laws and regulations and how they apply to specific transactions. GAZT reserves the right to reject any decision request it deems inappropriate.
The terms and conditions stated in the Decision Request Form will apply to all Decisions at all times. Processing time may vary, as the submission of a response to a ruling request may take longer periods to review and analyze.
COMPLAINTS SERVICES SERVICES
If you are dissatisfied with any interaction or service from GAZT, this service allows you to file complaints. You can inform us about your complaint through our available channels https://www.gazt.gov.sa /en/contact-us. If you suspect a business that is not in compliance with KAS tax/Zakat laws, this service allows you to report such activity to GAZT.
DEREGISTRATION SERVICESVICES
In the event that your company is no longer an eligible taxpayer in KSA, you can request the deregistration of your TIN using this service. This means that you no longer engage in economic activity and/or cease to exist as a legal entity. All taxpayers who no longer exercise economic activity and/or no longer exist as a legal entity in KSA.
If your company has several outlets registered under one TIN, the closure of each outlet must be registered in GAZT's online portal. You can only remove additional outlets, the main outlet remains as long as your TIN is active. In addition, if the commercial registration of your company was created due to a permit that has become inactive, this service allows you to remove the link to your TIN number in GAZT's system.
You will receive a notification by SMS and email when the outlet is deregistered from our system. If your company has multiple permits registered under one TIN, the termination of any permit will need to be recorded in GAZT's online portal. If the commercial registration of your business was created on the basis of a permit that has become inactive, this service allows you to remove the link with your TIN number in GAZT's system.
ESCALATION OBJECTIONS TO THE GENERAL SECRETARIAT OF TAX COMMITTEES
In case your objection is rejected, you can escalate your objection to the Tax Commission for Resolution through the General Secretariat of the Tax Committees for reconsideration. The limits for the review of the escalation of the objection will be determined after the issuance of the . You have the option to request a resolution at any stage of the appeal and objection process.
Accordingly, you can submit a settlement request by email ([email protected]) and the mediation committee will investigate the request and submit its decision within a period of 60 days with the option to extend the period to another 60 days extend days if you need them. You can contact the contact center for the tax committees on which are available to assist taxpayers during business days Sunday - Thursday from 08:00 to 16:00.
