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May 15, 2026

This ZATCA Board Resolution introduces a key procedural amendment concerning tax appeals within the Kingdom of Saudi Arabia. It specifically modifies paragraph 1 of Article 68 of the Implementing Regulations of the Value Added Tax Law. The resolution updates the appeals mechanism, stipulating that any person objecting to a decision by the Authority must file their objection in accordance with the Rules of Procedure of the Zakat, Tax, and Customs Committees. This change aligns the VAT appeals process with the procedures established under Royal Order No. (25711), ensuring a current and standardised framework for dispute resolution.

Chapter 10 - Procedure and Administration

Article 68 - Appeals

Any person against whom a decision has been issued by the Authority may file an objection in accordance with the Rules of Procedure of the Zakat, Tax, and Customs Committees issued under Royal Order No. (25711) dated 8 Rabiʿ al-Thani 1445H.
The Minister of Finance may make provisions to establish a mediation procedure to resolve disputes between the Authority and Taxable Person which may be used in circumstances where the Authority and the relevant Taxable Person consent to the use of such mediation procedure.