Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has extended its tax amnesty initiative, waiving fines and penalties for taxpayers, until June 30, 2025. The program covers penalties for late registration, payment, and filing across all tax laws and fines related to value-added tax (VAT) corrections and e-invoicing violations.
To benefit, taxpayers must register with the tax system, submit any previously unfiled returns, and settle all outstanding principal tax debts. Alternatively, they can apply for an instalment plan, provided the application is submitted during the initiative’s active period and payments are made on time. The amnesty excludes penalties related to tax evasion and fines paid before the initiative’s start date.
This extension aims to encourage compliance and support taxpayers in meeting their obligations. ZATCA has provided detailed guidelines on its website outlining the types of fines covered, exemption conditions, and instalment payment procedures.
Taxpayers are advised to review these guidelines promptly to take full advantage of the extended amnesty period.
