In these Procedures, the following terms shall have the meanings assigned thereto, unless the context requires otherwise:

Procedures: Tax Dispute and Violation Committee Procedures.

GAZT: The General Authority of Zakat and Tax.

Board: GAZT’s board of directors.

Dispute Committee: Tax Dispute and Violation Committee.

Appellate Committee: Tax Dispute and Violation Appellate Committee.

Two Committees: Dispute and Appellate Committees.

Circuit: Any circuit of the two committees.

Member: A member of any circuit, including the head of the circuit.

General Secretariat: The General Secretariat of the Tax Dispute and Violation Committees.

Secretary General: The Secretary General of the Tax Dispute and Violation Committees.

Internal Committee: GAZT’s committee for settlement of tax and zakat assessment disputes arising between GAZT and taxpayers.

Taxpayer: A person subject to tax under tax laws.

Tax Laws: Income Tax Law, Value-Added Tax Law, Selective Tax Law, and other tax laws.

Day: A calendar day, including State official holidays.

Settlement Procedures: Procedures for settling zakat and tax disputes. 

Any person against whom a decision has been issued by GAZT may file an objection before it within 60 days from the date of notification thereof. GAZT shall decide on the objection within 90 days from the date of filing. If a decision is made to deny the objection or a period of 90 days lapses without deciding thereon, a taxpayer may, within 30 days from the date of being notified of the denial of the objection or upon the lapse of 90 days without a decision thereon, take any of the following actions:

• 1. Request the referral of the objection to the internal committee for settlement. If a taxpayer rejects the internal committee’s decision or if the period specified in the Settlement Procedures lapses without reaching a settlement, the taxpayer may file a lawsuit before the dispute committee against GAZT’s decision within 30 days from the date of being notified of the internal committee’s decision or upon the lapse of the period specified in the Settlement Procedures without reaching a settlement. Such lawsuit shall not include issues settled with the internal committee.

• 2. File a lawsuit directly before the dispute committee.

GAZT’s decisions shall be final and unappealable before any other agency in the following cases:

1. If a taxpayer does not object to the decision within 60 days from the date of notification thereof.

2. If a taxpayer does not file a lawsuit before the dispute committee or does not request referral of the objection to the internal committee for settlement within 30 days from the date of notification of GAZT’s decision denying said objection or upon the lapse of 90 days from the date of its filing without being decided.

3. If a taxpayer fails to file a lawsuit before the dispute committee within 30 days from the date of being notified of the internal committee’s settlement decision or from the lapse of the period specified in the Settlement Procedures without reaching a settlement.

If the subject matter of the lawsuit relates to an assessment decision, the lawsuit shall not affect the taxpayer’s obligation to pay the uncontested due tax amount.

1. A lawsuit shall be heard in accordance with these Procedures as well as relevant laws, regulations, and decisions.

2. Where these Procedures are silent, the two committees shall apply the procedures stipulated in the Law of Civil Procedure, the Law of Criminal Procedure, and the Law of Procedures before the Board of Grievances as well as relevant regulations and decisions, subject to the nature of the lawsuit and without prejudice to the two committees’ powers and jurisdiction.

1. Territorial jurisdiction shall be with the circuit within whose jurisdiction the defendant’s place of residence is located, or the main office if the defendant is a legal person, or the branch office if the lawsuit is related to said branch.

2. The Board shall decide the territorial jurisdiction of each circuit.

The parties to the lawsuit shall be represented in accordance with the provisions of the Code of Law Practice and its Implementing Regulations.

A lawsuit shall be filed by means of a statement of claim signed by the plaintiff, the plaintiff’s agent or legal representative, through the General Secretariat.

The statement of claim shall be addressed to the dispute committee and shall satisfy the following requirements:

1. The plaintiff’s full name and identification number if the plaintiff is a natural person; the number of the commercial register and the address of the main office, or the branch office if the lawsuit relates to it, if the plaintiff is a legal person.

2. Tax or identification number, if any.

3. The agent’s or legal representative’s full name, identification number, place of residence, and place of work.

4. The plaintiff’s or the representative’s contact information, including mobile phone number.

5. The defendant’s full name, identification number, and place of residence if the defendant is a natural person; the number of the defendant’s commercial register and address of the main office, or branch office if the lawsuit relates to it, if the defendant is a legal person.

6. Date of filing the statement of claim.

7. Subject matter of the lawsuit and plaintiff’s claims and evidence.

8. Date of notification of the GAZT’s decision being objected to and the date and result of the objection, with regard to the lawsuit relating to the objection against said decision.

9. Date of notification of the relevant internal committee’s decision and its result regarding the objection referred to it, if any.

In all cases, a lawsuit satisfying the requirements shall be deemed filed as of the date of submitting the statement of claim. If such requirements are not satisfied, they shall be satisfied within 15 days from the date of notification. Failure to complete such requirements within said period shall render the lawsuit null and void. The General Secretariat shall prepare a statement of claim that includes such requirements.

A lawsuit may be filed and memoranda may be submitted through electronic means provided by the General Secretariat and following the filing requirements of such means.

The General Secretariat shall ascertain that the statement of claim satisfies the requirements prescribed in Article 8 of these Procedures prior to referring it to the relevant circuit.