Objection Proceedings at All Levels

In the event that we see good reasons for objecting to the assessment made by ZATCA and the taxpayer desires to do so, we can represent him in the objection procedures at all levels. The objection begins internally within ZATCA before the administration that made the assessment. If the administration does not agree with the taxpayer’s point of view, the taxpayer has two options for objection: the Settlement Committee, which is an administrative committee in ZATCA independent of the administration that made the assessment, or the judiciary represented by the General Secretariat of the Zakat, Tax and Customs Committees. In the event that the taxpayer initiates the objection before the Settlement Committee, he can, if he does not accept the decision of the Settlement Committee, object before the judiciary. The objection before the judiciary consists of two levels, First Instance and the Appellate Committees. The decision of the appellate committees is final and not subject to appeal. Our office represents the taxpayer at all these levels, including the performance of all tasks and actions required by representation, such as continuous consultation with the taxpayer, communication with ZATCA and the committees, preparation of objection memos, answering ZATCA’s memos, answering the inquiries of the objection committees, and representing the taxpayer before them, until Issuance of the final decision regarding the taxpayer and its implementation.

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