VAT in Saudi Arabia
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 provision of VAT regulations or law
- Filing incorrect tax returns, documents resulting in lower VAT amounts, or amending tax returns