Saudi Arabia: Extension of Tax Amnesty scheme until 31 May 2023

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Saudi Zakat, Tax and Customs Authority (ZATCA) declared the extension of the initiative to cancel fines and exempt taxpayers from the penalties for six months, from 1 December 2022 until 31 May 2023. The purpose of the initiative is to lessen the burden on all taxpayers due to the COVID-19 pandemic’s effects on the economy and finances. 


Fines under the exemption of the initiative are the following:


  • late registration penalties in all tax schemes;
  • delayed payment;
  • penalties for late submission of return fines in all tax system;
  • fines for incorrect VAT returns;
  • fines for violations of VAT field control related to the implementation of the e-invoicing rules and other general rules.


Fines paid prior to the initiative’s start date and penalties for tax evasion offenses are not included in the initiative, nor as any fines related to returns that are due after 30 November 2022. 


For further information: 



Source: zatca.gov.sa 

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