On 1 June 2022, Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) announced the relaunch of tax relief measures due to the Covid-19 pandemic. Under the measures, the taxpayers can be exempted from fines and financial penalties for six months, starting 1 June 2022 and ending 30 November 2022. The ZATCA also issued the Simplified Guide on Exemption of Penalties Initiative.
The fines covered by the exemption decision, according to the Authority, include fines for late registration in all tax systems, late payment, late filing of returns fines in all tax systems, and fines to correct VAT returns, as well as fines for violations of VAT field control related to applying the e-invoicing regulations and other general regulations.
