Global Daily Tax News, Saudi Arabia Extends Tax Amnesty Scheme, (Jul 9, 2025)

Saudi Arabia has decided to extend its tax amnesty scheme for a further six months, until the end of the year.

Under the Cancellation of Fines and Exemption of Penalties Initiative, taxpayers may regularize their affairs and have the following penalties remitted: fines for late registration, fines for late payment, fines for late filing of returns under all tax laws, and fines to correct VAT returns, as well as fines for violations of VAT field control related to applying the e-invoicing regulations and other VAT general regulations.

To benefit from the initiative, taxpayers must be registered for tax purposes, submit all outstanding tax returns, and settle the tax debt owing. Taxpayers can enter into instalment payment plans with the tax agency, ZATCA.

The tax authority has issued guidance on the terms and scope of the amnesty for taxpayers to mark the scheme's extension.