When am I subject to a fine?



What are the different offenses leading to fines?

• Submitting false documents to evade VAT payments or to obtain unlawful refunds for tax.
• Moving or attempting to move goods in or out of the KSA without paying due VAT.
• Failing to apply for the VAT registration.
• Failing to submit tax returns.
• Failing to pay due taxes.
• Issuing tax invoices by non-registered persons.
• Failing to keep a record of tax invoices, books, records, and accounting documents.
• Preventing the ZATCA employees from performing their duties.
• Violating the provisions of VAT regulations or law.
• Filing incorrect tax returns, documents resulting in lower VAT amounts, or amending tax returns.