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Covid-19 outbreak ad GAZT efforts

Date : 4/8/2022

Covid-19outbreak ad GAZT efforts

 

 As part of the massive efforts to mitigate the impact of the COVID -19 pandemic on the economic activities of the Kingdom, the Government of Saudi Arabia has announced several measures targeted specifically at taxpayers that are designed to ease filing and payment requirements for a limited period.

 The General Authority for Zakat and Tax (GAZT) introduced a general postponement of tax filing and associated payment obligations for registered taxpayers of three months for the following taxes: Zakat, income tax, withholding tax, Value Added Tax, and Excise tax for filings and payments due in the period from 18 March to 30 June 2020 as follows:

Tax/Zakat: return filing dates will be post pond until 31 July for taxpayers with a December year-end, certificates will be issued without restrictions for the year 2019.

VAT: return filing dates will be postponed until 30 June, 31 July, 31 August, and 30 September for the February, March, April, and May VAT periods.

Excise: payments due on goods imported during the postponement period can be delayed but the importer must submit monthly temporary returns to GAZT.

WHT: filing dates for submission of returns are now 10 July, August, and September for the March, April, and May periods.

Delay penalties: taxpayers are exempted from delay penalties for the submission of returns and the associated payments for all taxes mentioned above that fall due within the period starting from 18 March to 30 June 2020.

Payments suspended: payments due such as delay and amendments penalties are suspended.

Refund payments: refunds due to taxpayers to be expedited.

 

Zakat and tax return for the fiscal year 2019

 

FISCAL YEAR ORIGINAL ORIGINAL

ORIGINAL DUE DATE EXTENDED

EXTENDED DUE DATE

31 DEC 2019

29 APRIL 2020

29 JULY 2020

 

Withholding tax (“WHT”)

MONTH

ORIGINAL DUE DATE EXTENDED

EXTENDED DUE DATE

MARCH 2020

10 APRIL 2020

10 JULY 2020

APRIL 2020

10 MAY 2020

10 AUGUST 2020

MAY 2020

10 JUNE 2020

10 SEP 2020

 

The returns due after May 2020 will not change, and their due dates will remain the same.