Whereas: Recognizing the importance of fiscal transparency and regulatory compliance in fostering investor confidence and facilitating economic growth in Saudi Arabia, Section 1: All businesses operating wi...

Whereas: Acknowledging the challenges faced by businesses in adapting to Phase 1 of ZATCA implementation and the opportunities for growth and competitiveness in complying with regulatory standards, Section 1:...

Whereas: Recognizing the dynamic nature of tax regulations and the need for businesses to continuously adapt their compliance practices, Section 1: The Zakat and Tax Authority (ZATCA) shall regularly review...

Whereas: Recognizing the importance of taxpayer education and awareness in fostering compliance with ZATCA regulations and promoting a culture of fiscal responsibility, Section 1: The Zakat and Tax Authorit...

Whereas: Recognizing the importance of international cooperation in combating tax evasion and ensuring cross-border tax compliance, Section 1: The Zakat and Tax Authority (ZATCA) shall collaborate with fore...

Whereas: Recognizing the need to establish efficient mechanisms for resolving taxpayer disputes and grievances, Section 1: The Zakat and Tax Authority (ZATCA) shall establish a dedicated unit or mechanism f...

Whereas: Recognizing the importance of incentivizing and rewarding businesses that demonstrate exemplary compliance with ZATCA regulations and good corporate governance practices, Section 1: The Zakat and T...

Whereas: Recognizing the transformative potential of digital technologies in enhancing tax administration efficiency, transparency, and compliance, Section 1: The Zakat and Tax Authority (ZATCA) shall prior...