General Authority for Zakat and Taxes (GAZT) of Saudi Arabia has clarified in its Circular No. 7258/16/1439 of 14 November 2017 that the appeal procedure under Articles 66 and 67 of the Income Tax Act is applicable until new Appeals Committees are formed to implement the amendments adopted by Royal Decree No. M / 113 of 25 July 2017.
With this clarification, the appeal deadline of 60 days and a taxpayer’s right to appeal to the Board of Grievances has been kept as previous and will continue to apply until further notice.
