Introduction

If a decision is issued by the Zakat, Tax and Customs Authority (ZATCA) that you believe is incorrect or where you have rights, don’t worry — the Saudi system gives you the full right to object. This topic explains the steps to you in detail: from the first step to the last, the timeframes, and the required documents.

Why might you need to object?

In many cases, decisions issued by ZATCA do not meet expectations or contain errors, for example:

  • Incorrect financial penalty assessments
  • Rejection of a tax exemption you were entitled to
  • Tax calculation in a manner inconsistent with the system
  • Delay penalties or exaggerated violations
  • Rejection of a VAT refund

In all these cases, you have the right to formally object.

Steps to object to ZATCA decisions

First stage: Administrative objection (within ZATCA)

Timeframe: 60 days from the date you are notified of the decision.

Submission method: Everything is done electronically via the ZATCA portal — the e-services section. Log in to your account, select the service “Submit an objection,” and fill out the form.

Required documents:

  • Decision number issued
  • Detailed reason for the objection
  • Supporting documents (contracts, invoices, evidence)
  • Personal data or establishment data

Response time: ZATCA will review your objection and respond within a maximum of 90 days.

If they respond by accepting the objection — great, the decision will be amended. If they reject it or do not respond within 90 days — you move to the second stage.

Second stage: Tax committees (appeal)

This is an official litigation stage before an entity independent of ZATCA.

Primary committee: The first entity you can appeal to. Submit your request electronically as well.

Timeframe: 30 days from the date of rejection of the administrative objection or the expiration of the 90 days without a response.

Decision: The committee will issue its decision within 30 working days from the date of the first session.

If you are not satisfied with the decision of the primary committee — you can appeal to the appellate committee within 30 days of the decision.

Third stage: The Grievances Board

This is the final stage. After the decision of the appellate committee, you can go to the Grievances Board (Administrative Court). This is a full judicial stage and usually requires a lawyer.

Important tips

  • Do not neglect deadlines: 60 days for the first stage and 30 days for the appeal — if you miss the deadline, it will be very difficult to recover your rights.
  • Document everything: Keep copies of all correspondence, receipts, and decisions.
  • Consult a tax lawyer: Especially for large amounts, a specialized lawyer can make a big difference.
  • Objection does not stop execution: In general, you must pay the required amount even if you object, unless you request a stay of execution and the committee approves it.
  • Committees specialize in taxes and Zakat: Customs violations have slightly different procedures.

Frequently Asked Questions (FAQ)

How much are the fees for objecting to a ZATCA decision?

The administrative objection is free. However, the tax committees have nominal fees depending on the value of the dispute.

Can I object even if I am not registered with ZATCA?

Anyone who has had a decision issued against them by ZATCA can object, whether registered or not.

How long does the entire objection process take?

From the start of the administrative objection to the decision of the appellate committee, it can take between 6 months to a full year, depending on the complexity of the case.

Does the objection cancel the penalty?

The objection does not automatically cancel the penalty. You must wait for ZATCA’s decision or the committee’s ruling. However, you can request a stay of execution with the tax committee and pay a guarantee instead of paying the full amount.

Is there a deadline for objecting to delay penalties?

Yes, the same deadline applies — 60 days from the date you are notified of the penalty.

Summary

The process for objecting to ZATCA decisions is clear and defined. The key is not to let matters escalate. As soon as a decision you disagree with is issued, act immediately, organize your documents, and follow the steps precisely to protect your rights.

Your documents, and submit your objection electronically. If you need legal assistance, do not hesitate to consult a specialist — especially in major or complex cases.