In a recent assessment order, the GAZT indicated that the deadline for filing an appeal will be determined from the date that the assessment order is notified to the taxpayer through the ERAD system. Saudi Arabia’s General Authority of Zakat and Tax (the GAZT) launched the electronic filing system (ERAD) in February 2016.
In the GAZT’s recent assessment order, it is stated that the date of the electronic assessment notice shall be considered as the “date of receipt of the assessment” for appeal deadline purposes.