TAX ALERT JUNE 2025 | EXTENSION OF CANCELLATION OF FINES FOR ANOTHER SIX MONTHS

ZATCA has extended the cancellation of fines and exemptions of financial penalties for another six months starting from July 1^st, 2025, up to December 31^st, 2025. Exemption of unpaid financial fines includes:

• Exemption from fines resulting from late registration in all tax laws and regulations.
• Exemption of delayed payment fines and overdue tax return submission fines in all tax law and regulations.
• Exemption of VAT return correction penalty.
• Exemption from fines for violations of VAT field detection and E-invoicing based on article no 45 of the VAT law.

The Exemptions Include:

• Value Added Tax:
  • First quarter of 2025 returns and prior returns.
  • May 2025 return and prior returns.

• Income Tax:
  • 2024 return and prior returns.

• Withholding Tax:
  • May 2025 return and prior returns.

• Excise Tax:
  • March and April return and prior returns.

• Real Estate Transaction Tax
  • Fines due for dues before July 1, 2025.

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