Tax Audit Rights & ZATCA Procedures
Written in plain language for general understanding. This is educational content, not legal advice. Based on Saudi royal decrees, regulations, and ministerial decisions.
Saudi National Law
What is this right?
If ZATCA audits your tax or Zakat returns, you have specific rights during the process:
- Notification: ZATCA must notify you in writing before beginning an audit.
- Scope: The audit must be related to specific tax periods and issues — ZATCA cannot conduct unlimited fishing expeditions.
- Record access: You must provide requested records, but ZATCA should give reasonable time to gather documents.
- Assessment: After the audit, ZATCA issues an assessment notice detailing any additional tax owed and the reasons.
- Limitation period: ZATCA generally cannot audit returns older than 5 years from the filing date, except in cases of fraud.
When does it apply?
- ZATCA has notified you of an upcoming audit.
- You have received an additional tax assessment following an audit.
- You want to understand your rights during the audit process.
What should you do?
- Cooperate with the audit — provide requested documents on time.
- Keep organised records — financial statements, contracts, invoices, and supporting documentation.
- If you disagree with the assessment, file an objection within 60 days of receiving the notice.
- Consider hiring a tax advisor to represent you during the audit.
What should you NOT do?
- Do not ignore audit notices — failure to cooperate can result in penalties and estimated assessments.
- Do not destroy or alter records — this is a criminal offence.
- Do not miss the 60-day objection deadline — late objections are typically rejected.
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