Tax Dispute Resolution & Appeals
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 you disagree with a ZATCA tax or Zakat assessment, you have the right to dispute it:
- Internal objection: File an objection with ZATCA within 60 days of the assessment notice. You must pay the undisputed portion of the tax.
- ZATCA review: ZATCA reviews your objection and issues a decision. If you are still not satisfied, you can escalate.
- Tax Committee of First Instance (DRCC): Appeal to the first-level tax committee within 30 days of ZATCA's objection decision.
- Tax Committee of Appeal: If the first committee's decision is unfavourable, appeal to the appellate tax committee within 30 days.
- Settlement: ZATCA may offer settlement options before or during the dispute process.
You must continue to pay undisputed taxes during the dispute — only the disputed amount can be withheld pending resolution.
When does it apply?
- You have received a tax or Zakat assessment from ZATCA that you disagree with.
- Your objection to ZATCA was rejected or only partially accepted.
- You want to appeal a tax committee decision.
What should you do?
- File your objection within 60 days — include detailed reasons and supporting evidence.
- Pay the undisputed portion to avoid additional penalties.
- If ZATCA rejects your objection, escalate to the Tax Committee within 30 days.
- Engage a qualified tax advisor or lawyer to represent you before the committees.
What should you NOT do?
- Do not miss the 60-day objection deadline — the assessment becomes final if you don't object on time.
- Do not refuse to pay undisputed tax — penalties accrue on unpaid amounts regardless of the dispute.
- Do not submit objections without supporting documentation — vague objections are quickly dismissed.
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