Saudi Arabia’s King Salman issued on Tuesday a royal decree that entails amending the mechanism of submitting an objection on income tax, value-added tax (VAT) and selective tax.
The decree stipulated that: “Anyone against whom a decision has been issued by the commission may object to it in accordance with the provisions of the work rules of the committees for adjudication of tax violations and disputes”.
The decree is applicable to the income tax system, article 49 of the value-added tax system, and article 27 of the selective tax system.
The decree also directed the deputy prime minister, ministers and heads of relevant independent bodies to implement the amendments, each within its jurisdiction.
Saudi Cabinet recently amended paragraph (a) of Article 66 of the income tax system, article 49 of the value-added tax system, and article 27 of the system of selective tax, according to data compiled by Argaam.
The pre-mentioned paragraph and articles previously stipulated that “anyone against whom a decision has been issued may appeal against the decision before the competent judicial authority within 30 days from the date of his knowledge, otherwise it will be considered final and irrevocable before any other judicial authority”.
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