What Are Reviews & Appeals for VAT In Saudi Arabia? FAQs

Can I appeal against any decision taken with regards to my tax violations?

Yes, you can. Two independent committees are set up to manage taxpayers’ appeals. These committees are responsible for the settlement of tax violations and disputes:

VAT First Instance Committee:
This committee is responsible for settling violations, disputes and claims of public and private rights resulting from the enforcement of the tax laws and regulations. You will have 30 days to appeal to this committee from the date of the notification.

VAT Appeals Committee:
If you disagree with the decision of the VAT First Instance Committee, you can appeal to the VAT Appeals Committee. The judgment taken by this committee is final and non-appealable before any other judicial authority. You will have an extra 30 days to appeal to this committee from the time the decision is made by the First Appeals Committee.

How many times can I appeal against any decision taken with regard to my tax violations?

You can appeal up to two times against the decisions taken with regard to the tax violations.

First Appeal:
You will first appeal to the VAT First Instance Committee. This committee is responsible for settling violations, disputes and claims of public and private rights resulting from the enforcement of the tax laws and regulations. You will have 30 days to appeal to this committee from the date of the notification of the tax violation.

Second Appeal:
If you disagree with the decision of the VAT First Instance Committee, you can appeal to the VAT Appeals committee. The decision taken by this committee is final and non-appealable before any other judicial authority. You will have an extra 30 days to appeal to this committee from the time the decision is made by the First Appeals Committee.

What is the VAT First Instance Committee?

This committee is responsible for settling violations, disputes and claims of public and private rights resulting from the enforcement of the tax laws and regulations.

You will have 30 days to appeal to this committee from the date of the notification of the tax violation.

What is the VAT Appeals Committee?

If a taxpayer disagrees with the decision of the VAT First Instance Committee, they can appeal to the VAT Appeals Committee. The decision taken by this committee is final and non-appealable before any other judicial authority.

You will have an extra 30 days to appeal to this committee from the time the decision is made by the First Appeals Committee.

What happens if my appeal gets rejected by the VAT First Instance Committee?

If tax payers disagree with the decision of the VAT First Instance Committee, they can appeal to the VAT Appeals Committee. The decision taken by this committee is final and non-appealable before any other judicial authority.

You will have an extra 30 days to appeal to this committee from the time the decision is made by the First Appeals Committee.

What happens if my appeal gets rejected by the VAT Appeals Committee?

The decision taken by the VAT Appeals Committee is final and non-appealable before any other judicial authority.