Our services include:
- Providing legal and technical advice.
- Representing clients before the Zakat, Tax and Customs Committees.
- Design tax strategies to reduce tax burdens and exploit tax mitigation opportunities.
- Preparing, auditing and submitting tax returns.
- Guiding clients in dealing with tax audits.
- Organizing training courses and workshops in the legal and practical aspects.
- Advice on corporate restructuring to improve tax efficiency.
- Submit tax and zakat exemption requests and follow them up with the concerned authorities.
- Periodic updates on changes in regulations to ensure continued compliance.
How we help
Zakat and tax assessments and penalties can hit liquidity directly, and challenging them is governed by strict deadlines and procedures. Our team reads each file with the eyes of both a lawyer and an accountant, at the compliance stage and in disputes.
- Reviewing an assessment or penalty on receipt: the notification date, the legal basis relied on by the Zakat, Tax and Customs Authority (ZATCA), and how the amount was calculated.
- Gathering prior returns, financial statements and contracts that support the taxpayer’s position.
- Filing objections with ZATCA within the statutory period.
- Where an objection is rejected, bringing the case before the Committees for the Resolution of Zakat, Tax and Customs Violations and Disputes, and the appellate committees when needed.
- Checking whether announced penalty-waiver or settlement initiatives apply, and assessing the effect of a decision on later years.
- Addressing the root causes of the dispute in future returns and internal policies.
After this review, clients receive a clear assessment of the chances and cost of objecting, so they can choose between objecting, paying, or using an available initiative. Relevant laws include the Zakat Collection Implementing Regulations, the Income Tax Law, the VAT Law, the Excise Tax Law, the Real Estate Transaction Tax rules and the GCC Common Customs Law.
Who we serve
- Companies subject to zakat, income tax or VAT.
- Establishments that have received an assessment or penalty from ZATCA.
- Importers and exporters in customs disputes and violations.
- Companies planning a restructuring or transaction whose tax impact needs evaluating.
Frequently asked questions
Can a VAT penalty be challenged?
Yes. ZATCA decisions, including penalties, can be objected to within the statutory period. ZATCA has also announced a penalty-waiver initiative, extended to 31 December 2026 subject to conditions, so it is worth checking eligibility early.
What happens if the objection deadline is missed?
The decision usually becomes final and the available options narrow considerably, so we advise having a specialist review any decision as soon as it is received.
What is the difference between the resolution committees and the appellate committees?
The resolution committees are the first level for hearing disputes after the objection stage at ZATCA; the appellate committees hear appeals against their decisions.
Free tool: ZATCA penalties calculator (Arabic).
Contact Alburhan Law Firm in Riyadh to discuss your matter.
