Can zakat be paid to an official charitable association with GAZT being provided with the supporting documents? Will it be sufficient to pay to such entities?

GAZT is the entity responsible for collecting zakat from the establishments to which it is applicable. Zakat money is deposited in the account of the Undersecretary for Social Security at the Saudi Arabian Monetary Authority to be used for spending on eligible recipients. Donations made to such charitable associations are deemed as expenses that are deductible from the zakat base of the zakat payer who keep maintain accounts, provided that the documents supporting the same is submitted.

My establishment has a small-sized activity. Should I keep books and records?

GAZT accepts the settlement of accounts of small establishments, which activities do not require keeping regular books and records, using the estimative method. Zakat payer is classified as a small-sized one if he meets the following conditions:

A. He does not have any imports or contracts.
B. The number of commercial registers through which the establishment operates should not exceed five.
C. The number of establishment's workers should not exceed 10, if the business activity thereof is commercial only, and 30 for other activities (contracting, services or professions).

If an establishment is no longer classified as a small-sized zakat payer, it shall cease be treated as a small establishment and, accordingly, must keep regular books and records.

The following activities shall not be classified as small establishments even if they meet the above conditions:

Wholesale traders.
Gold and jewelry traders.
Motorcar showrooms.
Factories.
Financial establishments and banking activities.
Education services.
Hotels and furnished apartments.
Commercial agencies.
Health activities and services.

Is the establishment entitled to deduct its investments in other companies, inside or outside KSA, from its zakat base?

In terms of zakat, investments are addressed as follows:

Investments in establishments inside KSA, in partnership with others, shall be deductible from the zakat base if they are subject to zakat imposition inside KSA. If investments in such establishments are not subject to zakat inside KSA, they may not be deducted from the base.
Investments in establishments outside KSA, in partnership with others, shall be deductible from the zakat base provided that the zakat payer includes, within his zakat return, the zakat payable for such investments as per the rules stipulated under the zakat regulation and pays it to GAZT. In addition, the accounts audited by an approved chartered accountant in the investment company shall be attested by the official authorities and enclosed with the return. If such rules are not followed when calculating and paying zakat, the investments cannot be deducted from the zakat base.
Investments - whether internal or external or of short or long term – in securities, bonds currencies, deposits or deferred transactions are not deductible from the zakat base.

If the company obtains a long-term loan from a local bank to finance its investments in real estate land (undeveloped land) for future development and sale of such land, will the loan be added to the zakat base?

That part of the loan that has remained for a complete year shall subject to zakat.

Regarding the previous question, if the land development period is three years but the establishment has sold most of the land and the buildings constructed thereon on the map before the completion of construction, will such land be deducted from the zakat base?

So long as the establishment has an intention to sell before the completion of construction, then it may not deduct the land and the buildings constructed thereon from its zakat base. If it did not finalize the sale process, then the land shall be evaluated, upon the lapse of a complete year, at its current value and its zakat shall be paid.

How is importation zakat calculated?

For the importers who do not have regular books and records, zakat shall be calculated according to their returns. If GAZT has information or evidences proving more than what is stated in their returns, GAZT resorts to assessment. When doing assessment, GAZT requests the zakat payer to submit a declaration of his internal and external (importation) purchases where the following rule shall apply whenever it demonstrates a bigger base than the one concluded from the zakat payer's return:

First Year
Estimated Zakat Base = Estimated Capital + Net Profit of Imports as it may be:
Estimated Capital = Value of Imports ÷ 8
Second Year
Estimated Zakat Base = Estimated Capital + Net Profit of the Second Year's Imports as it may be:
Estimated Capital = (First Year Imports + Second Year Imports) ÷ 8
Third Year
Estimated Zakat Base = Estimated Capital + Net Profit of the Third Year's Imports as it may be:
Estimated Capital = (First + Second + Third Year Imports) ÷ 8
Fourth and Fifth Years
The same method shall be applied.

The following conditions shall be observed:

The net profit of general imports is estimated by multiplying the total general imports by the percentage fixed for each importation category, i.e. three and half percent (3.5%) for importers of livestock, fresh fish, vegetables and fruits; seven percent (7%) for foods (wheat, corn, flour, barley, millet, rice, sugar, beans, lentil, ghee, coffee, oils); and ten percent (10%) for other categories. In addition, a net profit of 15% is estimated for internal purchases.
If it is found that the zakat payer has no internal or external purchases in any given year, the purchases of such year shall be considered zero and shall be taken into account when calculating the average.
When calculating the zakat base for the zakat payer who is an importer, the following shall be observed:
A. If importation is concluded against a certain commission, calculation shall be made on the basis of such commission and the owner of the goods, in whose favor they were imported, shall be charged for such imports by adding them to his purchases and considering them when estimating his capital and profits.
B. For the establishment that has supply contracts with a state authority, zakat shall be estimated by adding the supply contracts profits or purchases profits, whichever is bigger, to the zakat payer's capital at the year subject of calculation.
C. This rule shall not apply to whoever imports only raw materials, fixed assets or their spare parts for use in his own activity. In this case, he shall be charged for his final product as per the rules applicable to the industrial activity. Moreover, this rule shall not apply to accidental importation for one time where the zakat payer shall be charged only for the profits according to the profit percentage of each importation category.
D. This rule shall not apply to the importers of currencies and gold alloys. They are charged on the basis of their capital as registered with the Saudi Arabian Monetary Authority. Profits are estimated by following the similar cases of those who keep regular books and records.

Is the company, which completely owns several subsidiary companies outside KSA, obliged to include the business results of such subsidiaries within the accounts of the mother company?

A holding company, and its wholly owned subsidiary companies whether they are registered inside or outside the KSA and whether they are a direct or indirect property, shall submit unified accounts and unified zakat return and it shall be charged on the basis of their results based upon one zakat base.

For the several establishments, which are owned by the same partners, do they have to submit one zakat return?

Establishments that are owned by the same partners, and the holding company and its affiliate establishments, which are owned by the same partners, may submit a unified zakat return.

What are the activities that subject to Trade Assets and Goods` Zakat?

Zakat applies to every activity that is carried out with the intention of making profit either in the form of money or business including, but not limited to, the following:

Commercial activity of all forms including trading commodities and services.
Investment activity of all types including investment in securities – whether long or short term or internal or external – as well as investment in commodities, services and trade shares.
Industrial activity of all kinds including factories, laboratories and workshops.
Service activity of all natures including financial services, liberal professions and trades; and renting, leasing, brokerage and agencies activities.
Financial activities of all forms including banking, insurance and financing activities.

What are the establishments that subject to zakat?

The following categories, whenever they practice an activity with the intention of making profit either in the form of money or business, shall be subject to zakat:

Natural Saudi persons who are residing in the Kingdom of Saudi Arabia (KSA) and GCC countries' nationals of the same status.
Saudi establishments domiciled in the KSA where zakat applies to the shares of Saudi persons and GCC countries' nationals of the same status and to the shares of Saudi governmental authorities and corporations.

A limited liability company with a capital of SR 100,000 has earned SR 30,000 as profits. It has loans at SR 150,000 and net fixed assets at SR 80,000. How zakat is calculated for that company?

The standard method applied by GAZT in calculating zakat for the companies, which have regular accounts, is the method of equities (straight-line method) whereby fixed assets are deducted from the capital to which the credit items listed in the financial statements, for which one complete year has lapsed, are added. Accordingly, the zakat base for such company is as follows:

Capital	100,000 SR
Loans	150,000 SR
Net Profit	30,000 SR
Total	280,000 SR
Minus net Fixed Assets	80,000 SR
Zakat Base	200,000 SR
Legal Zakat	5,000 SR

What are the expenses deductible from the zakat base?

All ordinary and necessary expenses required for the activity, whether they were already paid or still payable in order to reach the net result of the activity, are deductible subject to the following conditions:

It should be an actual expenditure substantiated by supporting documents or other proofs that enable GAZT to verify them even if it is related to previous years.
It should be related to the activity, not to personal expenses or other activities.

It should not be of capital nature. If capital expenses are included within the expenses, the result of the activity shall be amended and the capital expenditure shall be added to the fixed assets and addressed according to the regular percentages.

Is it permitted for the establishment owner to deduct his salaries and allowances from the zakat base?

The salaries and allowances of the establishment owner - whether an individual establishment, a stock corporation or partnership - as well as the remunerations paid to the chairman, deputy chairman and members of the Board who are partners in the establishment are deemed deductible expenses on condition that the salaries and allowances of the establishment owner are registered with the General Organization for Social Insurance.

Is it permitted for the establishment to deduct its bad debts from the zakat base? On what conditions?

Bad debts are deemed deductible expenses subject to the following conditions:

They have already been declared within the establishment's revenues at the year when revenues became payable.
Bad debts should be resulted from the practice of the activity.
The establishment provides a certificate issued by its chartered accountant to the effect that such debts are written off from the books by virtue of a decision by the authorized person.
Debts are not payable by entities relating to the zakat payer.
The establishment undertakes to declare the debts within its income whenever they are collected.

Is it permitted for the establishment to deduct the employee's share in regular retirement funds such as the retirement pension fund, Social Security Fund or saving funds?

Employee's share in such funds may not be deducted from the zakat base.

هل تحتسب غرامة التأخير عن فروقات الضريبة بموجب الربط النهائي المقررة بالمادة (77) من النظام الضريبي والتي هي بواقع 1% عن كل ثلاثين يوم تأخير من تاريخ إجراء الربط النهائي على الشركة أم من تاريخ نهاية المدة النظامية لتقديم الاقرار الضريبي المحدد بـ 120 يوم من نهاية السنة المالية ، وهل يوجد فترة محددة للهيئة لإجراء الربط لأن تأخرها في ذلك سوف يحمل الشركة غرامات أكثر في حال احتساب الغرامة من تاريخ المدة النظامية لتقديم الاقرار ؟

يتم احتساب غرامة التأخير على الضريبة غير المسددة وهي الناتجة عن الفرق بين ما سددته المنشأة في الموعد النظامي والضريبة المستحقة السداد بموجب أحكام النظام وتشمل التعديلات التي تجريها الهيئة والتي أصبحت نهائية حسبما هو وارد بالفقرة (2) من المادة (71) من اللائحة التنفيذية للنظام بما في ذلك الحالات المعترض عليها حيث تحتسب الغرامة من تاريخ الموعد النظامي لتقديم الاقرار حتى تاريخ السداد وذلك تطبيقاً لأحكام المادة (67) فقرة (3) من اللائحة التنفيذية للنظام ، ويحق للهيئة بإشعار مسبب إجراء أو تعديل الربط الضريبي خلال خمس سنوات من نهاية الأجل المحدد لتقديم الإقرار الضريبي عن السنة الضريبية ، كما يحق لها ذلك في أي وقت إذا وافقت المنشأة خطياً على ذلك تطبيقاً لأحكام الفقرة (أ) من المادة (65) من النظام الضريبي.

هل تعد فروع المركز الرئيسي في الخارج المملوكة له بالكامل بمثابة مركز رئيسي للمنشأة الدائمة في المملكة لأحد هذه الفروع ؟

نعم ، تعد فروع المركز الرئيسي في الخارج المملوكة له بالكامل بمثابة مركز رئيسي للمنشأة الدائمة في المملكة لأحد هذه الفروع، وبالتالي فإن المبالغ التي تدفعها المنشأة الدائمة في المملكة لأي من فروع المركز الرئيسي بالخارج مقابل خدمات تخضع لضريبة الاستقطاع بنسبة 15% ، وإذا كانت تلك الدفعات تمثل أتاوات أو عمولات فإنها لا تعتبر ضمن المصروفات جائزة الحسم.

At what rate will VAT be introduced?

The VAT rate will be set at a standard rate of 5%. Some goods and services will be zero rated. For further information on zero rated items please read chapter 6 on the following the Implementing Regulations.

What is the VAT applicability on customers? What are the criteria to identify customers for standard rate, exemptions and zero-rating? Will this be based on customer categories e.g. Residential, Commercial, Industrial, Government etc.?

Taxation will be based on the nature of goods and services provided by the taxable person according to the policy stated at GCC Agreement level as well as in the Implementing Regulations.

Is there VAT on products that are bought/sold at auctions (e.g. second hand/amortized machines or cars)?

This is determined based on the nature of the sale. If the seller is conducting an economic activity, the VAT applies, i.e. if an individual sells his car then there is no VAT. If the intermediary conducting the auction is not taking ownership of goods but just charging a commission, this is then treated as a service and the commission amount is VAT applicable.

Is there a difference between a whole sector being exempt or only specific products / outputs of a sector for VAT charge?

Yes - some sectors could be fully exempt and some could be partially exempt (based on the activity, the product could be exempt or standard-rated).

Are supplies to government organizations subject to VAT?

Yes, government supplies are subject to VAT and the businesses supplying the government are expected to charge them VAT and transfer it to GAZT. GAZT may (in the future) determine certain government bodies / charities / citizens / companies / farmers as exempt from paying VAT yet so far none has been designated.

Will VAT cover all goods and services?

All goods and services will be subject to VAT. However, some goods and services will be exempt. For further information on exempted items please read chapter 5 of the Implementing Regulations.

What is value added tax (VAT) and how does it work?

Value Added Tax (or VAT) is an indirect tax imposed on all goods and services that are bought and sold by businesses, with a few exceptions. VAT is applied in more than 160 countries around the world as a reliable source of revenue for state budgets.

Why is VAT being introduced?

The unified VAt agreement for the GCC to introduce VAT came into application. In line with the framework, Saudi Arabia is introducing Value Added Tax (VAT) on 1st January 2018.
The introduction of VAT is a key part of the Kingdom's broader plan to improve fiscal sustainability and diversify government revenues. VAT will provide a stable and sustainable source of funds to support the country’s ambitious program of transformation, including investment in economic development, diversification and public services. This will have real benefits which will positively affect the public and businesses of all sizes across Saudi Arabia.

When will VAT be introduced?

VAT will be introduced in Saudi Arabia on January 1st 2018.

What are the efforts exerted by the Kingdom to reduce the consumption of harmful products?

Saudi Arabia has worked to combat harmful products through several tracks including:

Issuing an anti-smoking system by Royal Decree No. 572 dated 28/7/1436
Raising awareness on the health, economic and social risks of harmful products such as tobacco, energy drinks and soft drinks.
Treating people who wish to quit this kind of products through the anti-smoking program and the food balance program of the Health Ministry.
Issuing regulations that create restrictions on consuming these products.
Preventing the promotion of tobacco products and energy drinks.
Calling on manufacturers to make warning labels on harmful product packs showing their possible health risks.
Imposing financial penalties on those who violate regulations that aims to restrict consumption of these products.
Compelling manufacturers to make warning statements on cans.
Preventing to sell these products in schools.
Licensing specialized associations to raise awareness on tobacco risks and supporting them financially and morally to communicate with all segments of the society.
Finally, in accordance with international and regional agreements to reduce consumption, the tax was approved for consumers so as not to be available to many of them, especially the children.

Who approved the Excise Tax?

Approved by the Supreme Council of the States of the Gulf Cooperation Council (GCC) in late 2016 after deliberations that lasted for about 12 years, and ratified by the GCC countries in a framework agreement to be applied by each country after the approval of the relevant authorities in each country in accordance with their local laws.

Who will charge Excise Tax?

It is imposed on:

Producers of harmful products within the Kingdom.
Importers of harmful products to the Kingdom.

What are the most prominent commitments of producers and importers of selective ones?

Registration on GAZT’s website according to the approved forms.
Obtaining licenses.
Submitting a tax declaration according to the specified period.
Payment within 15 days of the statutory date for submitting the declaration.

Are fines and penalties imposed on those who violate the Excise Tax system?

Late payment penalties apply.
Delaying registration, submission or non-validity of the declaration or misleading statements.

When is Excise Tax paid?

The person who obliged to submit the tax return shall pay the tax due for each two months within 15 days from the declaration date.

What is the retail price?

The retail price is higher than:

The final selling price of excise products to the consumer in the prescribed and declared form, or the seller of the products by the importer, plant or person obliged to pay the tax.
According to the standard prices prepared by GAZT.

What is the tax deposit?

It is the place where a licensee is allowed to produce, transfer, store, acquire or receive excise products under a suspended tax status.

What is Excise Tax?

Excise tax is an indirect tax levied on selective goods at various stages in the supply chain. It can be applied on production, import or sale of the goods.

What is the pending tax status?

It is the situation where tax is not paid on products subject to excise tax. The tax suspension will be clarified by regulation.

What are the goods covered by the tax selectivity and proportion?

100% for tobacco products on retail sale price.
100% for energy drinks at retail sale price.
50% for soft drinks at the retail price.

Is the previous inventory in the warehouse before the tax system is approved?

Yes, the mechanism will be determined later.

What is mean soft drinks?

Soft drinks are beverages that contain carbonated water, concentrates, powders, gels and extracts that can be converted into soft drinks.

What are the cases of Excise Tax refunds?

The refund of the tax paid could be requested in any of the following cases:

export or re-export for business purposes outside the GCC region.
Using excise items in producing others ones subject to Excise Tax System. The regulations will determine recovery procedures and any additional cases.

What is mean energy drinks?

Energy drinks are beverages that contain stimulant items. It is known that energy drinks provide mental and physical stimulation.

Does Excise Tax include gifts?

Yes, Excise Tax includes all quantities provided to be consumed in the local market.

What is mean tobacco products?

Tobacco products include all the items mentioned in Chapter 24 of the GCC Common Tariff (cigarettes- rolls of cigarettes).

What are penalties provided for evaders of Excise Tax?

There are strict financial penalties to be applied on evaders.

What are the health effects of the products covered by the Excise Tax?

Soft drinks could lead to indigestion and blood pressure. They also contain caffeine and sugar. They also cause fragile and weak bones.
Energy drinks contain large amounts of caffeine, taurine and sugar, which represent as a high risk, including the central nervous system, heart attack, nausea, vomiting, a significant decrease in calcium, blood pressure and diabetes.
Tobacco products: Smoking damages the lungs and increases the risk of cancer, bronchitis, emphysema, cardiovascular disease, heart attacks and stroke. Smoking of pregnant women leads to high abortion rates and other health problems.

What are Excise Tax’s goals?

A. Maintaining through public health through:

Reducing the consumption of harmful goods.
Paying consumers to reduce their consumption.
Helping those who wish to quit consumption.
Reducing consumption among children and young people.

B. Converting consumption of the community members to useful items.
C. Benefiting from the financial resources gained from Excise tax for useful projects and programs.
D. Reducing the medical treatment costs and compensating the state treasury for what it spends for providing health services to the affected people.

What are the expected results of applying Excise Tax?

As it is expected, the international experience proved that consumption of lower-income people (the largest category of the society) for harmful products will be declined after rising prices of this kind of products.
Low consumption among young people, who are the main target of producing companies, through raising costs of these products.
When the cost of harmful items will be raised, manufacturers will not find alternatives to exclude or reduce the proportion of harmful items in their products to avoid taxation of their products.
Reducing the growth rates of tobacco and energy drinks imports.
Control indicators in accordance with the WHO Framework Convention on Tobacco Control (FCTC), revealed that the Kingdom has not yet applied the requirement to raise its tax rates.

Our new portal comes with new features:

Dashboard - New portal provides a service oriented view on new applications supporting taxpayer requirements. The services allow the taxpayer to interact with GAZT in a more efficient way.
Enhanced Inbox - Taxpayer can access all sort of correspondences and notification services.
Enhanced user experience - Interactive process, powerful themes are designed keeping in mind the user experience.
Enhanced web content with updated knowledge database - The new portal is updated with latest legislations and notifications.

After completing Sign Up, how do I proceed?

Completing your Sign up, is the first step towards registering with GAZT. After completing Sign up, every user needs to Login with the same Email ID used in Sign up as the username and then fill the Registration application.

Why can't I Sign in?

To Sign in taxpayers must have a valid username either received on the previous portal or the Email ID used to Sign Up in the new portal.

Why do I need to update my information as I am already registered with GAZT?

GAZT will now be capturing detailed information such as Activities, Permit details and Shareholder details etc.

I am a new taxpayer, how can I register with GAZT?

New taxpayers need to first complete the Sign up process by clicking on "User Login" "Sign Up" and then enter their Sign up details
After completing the Sign up process, users must fill the Registration application to complete their application for a TIN

I am an already registered taxpayer with a portal ID, how can I proceed?

Registered taxpayers with TIN and portal IDs can proceed by clicking on user login and entering registered email ID and then the one time login password received in the Email.

I am an already registered taxpayer with NO portal ID, how can I proceed?

You need to complete Sign Up process

Unable to login using my registered Email ID and password received via Email.

Please contact AMER call center for assistance.

I forgot my Email ID, how can I proceed?

Please contact AMER call center for assistance.

I forgot my password, how can I proceed?

Please use "Forgot Password" by clicking on "User Login" Forgot password.

What is my username to login to the GAZT portal?

Username is your registered email ID that you enter during Sign Up

Why do you need my mobile phone number?

GAZT needs your Saudi local mobile number first for completing Sign up process and then to receive your one Login codes every time you Log into the GAZT portal

How can I change my registered Email id and registered mobile number?

Registered Email ID / mobile number can be changed in the registration information after logging into the taxpayer dashboard.

How do I determine my taxpayer type?

Taxpayer Type is determined with the help of a drop down list provided in the Sign up process.

I donât have a Saudi Mobile number, how can I Sign Up?

You cannot complete the Sign up process without a Saudi mobile number.

I have multiple Licenses / multiple Commercial Registration (CR) numbers, which one should I use in Sign Up?

You need to enter the License and / or CR of your main outlet in the sign up process

I have created Sign Up, with a wrong taxpayer type, how can I correct it?

You can correct the taxpayer type in the New Registration by selecting the relevant options.

Invalid login codes received via Email & SMS, how can I complete sign up?

You can regenerate your codes by clicking on the link to regenerate the login codes which is active every 5 mins.

Why I am getting error for attaching âCapital deposited date in bankâ?

If you enter bank deposited date or amount then you need to complete the remaining fields and attachment as a proof, if you donât want to enter then remove these fields values to avoid the error.
Contract release application is available on taxpayer dashboard in the requests section

I already registered with GAZT, why I am diverted to registration form?

We are collecting correct and detailed information of the taxpayer in proper manner with required attachments to have proper information of the taxpayer to provide correct services at right time. So you need to fill-up the form with correct information and submit it.

Cannot proceed to the next step in the Registration process.

The Registration process consists of multiple steps on the road map menu and next step is enabled only when all mandatory details are entered in each active step.

Enter "at least on main activity" error.

This error occurs when

the checkbox for "main activity" is not checked for any activity
the checkbox for "main activity" is checked for more than one activity in the Outlet
the main activity permit details are not saved into the respective permit table

All mandatory Permit details must be entered correctly and then saved into the respective permit table by clicking on "Add License" when License details are entered or "Add Activity" when CR details are entered.

How can I add multiple branches / Outlets?

Multiple outlets can be added by clicking on "Add Outlet" push button but this can be done only after saving the Main Outlet

Do I need to register with GAZT if I am an individual and doing business in KSA and have income other than the Salary?

Yes, you need to register with GAZT if you are doing business in KSA or have income from other than salary.

Do I need to register separately for each of the business locations which I have in different locations and cities in KSA?

No, you need to register only one time with all the details of the locations. You have to provide all these locations as Outlets in your registration form.

I did the sign-up but not able to complete my registration immediately, so can I submit it later?

Yes, if you are not able to submit your New/update/Change of Registration form then you can save it as draft and can submit later.

Why I am not able to see some of the information which I filled earlier when I re-login in portal for completing it?

Your form is automatically saved when you complete and move from the each of the section, but if you are logging out or browser is closed unexpectedly by you or because of any other reason then, details you entered in that section are not saved. So we advise you to save your work and do a proper logout from the portal before leaving.

Why I am not able to add more than one Commercial Registration in one Outlet?

You can add only one Commercial Registration in one outlet and can add more than one License in each outlet those are relevant to that outlet

Why I am getting error for my CR/License is not correct

Depending upon the issuing authority your CR/License checked for validation and if it is not found your will be given error. In such type of the cases please check your CR/License is correct or not and enter the correct one.

How I can change my contact person?

You can change your contact person by adding new person and delimiting existing person.

Can I add a new Contact person?

Yes, you can add a new Contact person who is valid presently by clicking on add contact person button in main outlet.

Why I am getting error to have minimum two shareholders as on business start date?

Yes, on the basis of your taxpayer type minimum two shareholder should be there from your business start date

Why I am not able to change my financial year end Month and Day when I choose Estimated Method as my financial records are maintained?

Yes, you canât change your financial year end month and day if you are an individual and will be as below:

If you are a Saudi individual, then your financial year end is exactly one year from your business start date and you canât change it.
If you are a Non-Saudi individual and you are choosing âEstimated Methodâ for maintaining your financial records, then you will have only two of the below options to get your financial year end month and day.
- Exactly one year from your Business Start date or
- Exactly end of the year in which your Business is Started

What type of files I can upload using attachment button?

You can upload the given type of files "DOC, DOCX, XLS, XLSX, PDF, JPG"

Which zakat / tax return I need to file?

Based on taxpayer type & accounting method, Zakat or Tax return will be available with due date in "To be filed" status

What is the maximum size of attachment allowed?

1MB

How can I submit a new return?

Click on the return of a year in "To be filed" status to start the filing.

How many maximum attachments I can upload?

No limit for general attachments. Only one file allowed for specific attachments

When can I submit return of current period?

Return for current period will be available once the end date of your tax period is complete.

I received "Failed" message

This is due to internet connection. Please close the browser & re login

How can I submit monthly withholding tax return (Form 06)?

Click on "New monthly WHT return" Button & select period for which form 06 is required to be submitted. The Hijri / Gregorian period is determined based on your registration details.

When I download return form in Google Chrome browser & open from google chrome download manager the pdf return form is open with blank fields.

This issue is because of Chrome in-build PDF plugin. Disable it using below steps. Adobe has suggested solution https://helpx.adobe.com/livecycle/kb/xfa-forms-firefox-chrome.html Â for the same by disabling the "chrome PDF Viewer" plugin. Just copy the below URL in address bar of google chrome: chrome://plugins Then disable the below marked plugin

Can I delete return form 06 if I have selected a wrong period?

You can delete return by clicking "Void" button when form 06 is in "Parked" status. If the return is submitted, then please contact AMER Centre.

Will my return form auto save?

No, please keep saving your data by clicking Save as Draft button after each step.

Can I submit return with NIL Value?

Except form 06 you can submit other returns with NIL liability.

What is the purpose of drop down above returnâs list?

These are different statuses of return forms with following purpose:

How can I submit return form 09?

To submit form 09, there needs to be one form 06 submitted for any month during the billing period.

How can I move on back or next step?

You can either click on either Back/Next button or directly click on step number available on road map.

I am not able to open a return which is in "To be filed" status. It says "Cannot open return. Please contact GAZT"

Return filing needs to be in sequential order. You can open the return of next year if the previous year return is in the Billed status.

How can I amend returns submitted via the old portal?

Please visit your local branch or contact GAZT for this purpose.

I receive message "Cannot open return. Please contact GAZT"

If the return is in the following statuses. It means your return is being processed by the GAZT:

Under Batch process
Parked in Amendment
In Processing
To be Approved
Rejected

How can I amend returns submitted on new portal?

After you receive a turnaround letter from GAZT, the return will be editable.

I am not able to open return submitted in the old portal.

Please contact GAZT to get this return unlocked

How do I provide missing attachments?

After you receive a turnaround letter from GAZT, the return will be editable.

Why do I get animated ring with fade screen?

It is a waiting icon due to slow internet connection. Please wait while the page is loading.

Can I view & download upload attachments of a Billed or submitted return?

Yes, click on hyperlink of attached file name.

How will I receive invoice after submitting return and why do I not receive the SADAD invoice number immediately?

The SADAD invoice number takes 1 to 2 minutes to be generated. Please wait & click refresh button. You can also visit GAZT website later on & check the invoice details.Invoice details will also be sent on your registered email id and your registered Saudi local mobile no. You can also download or view all the related correspondence letters from the Correspondence tile.

What is the reference no. of my return?

It is 11 digit number available on the top of return form along with Form name.

I am not able to open the Calendar and select date. When I click on calendar icon, it opens & disappears.

It is because your system screen resolution & browser zoom settings. Please reduce the zoom of your browser from settings.

What is the basic information page at the start of each return? How can I change registration information available on the return?

Your registered details are shown in this step. If any information is incorrect, please file a change of registration form to update your information via the Registration details tile.

I am getting error message "Remove errors from the screen"

Please check on the screen, there must be a field highlighted as red with a suggestion available as tool tip. Place the cursor on this red field to see the error.

When will the submit button be enabled?

Complete all the sections of the return to enable submit button. Click on "Validate" button to highlight the blank fields on the current step.

What is the purpose of Correspondence Tile?

Complete history of correspondences sent to you is available here.

What is the purpose of Refund/Transfer Request Tile?

If a taxpayer has an excess amount as an advance paid to GAZT in his account, he can request for Refund. Similarly if he has an excess amount in one tax type account, he can get it transferred to another tax type account.

How can I request for Refund/Transfer?

Login to with your User ID on portal and click on Refund/Transfer Request Tile. Then click on either of the tile Refund/Transfer. Then click on Create new Refund/Transfer Request Button. Fill the Request form and submit. GAZT will contact you to submit the original documents on the basis of which you are claiming the Refund/Transfer. If all the documents are correct you will get your Refund and Transfer done. You will receive the confirmation letter from GAZT.

What is the minimum amount of Refund I can claim through Refund request?

The minimum amount for Refund is 250 SAR.

What is the minimum amount of Transfer I can claim through Transfer request?

The minimum amount for Transfer is 15 SAR.

What is the use of Obligation Tile?

Shows the due return and bills of a taxpayer due during current & next upcoming month.

What is the use of Request Tile?

User can request to GAZT using any of the following services by clicking "Create a Request" button:

Request for filing deadline extension
Request for reduction in advance payments
Request to lift refund banned/suspension
Request for scheduling the in-field audit
Request for taxpayer transfer
Request for certificate
Request for escalation
Request for installment plan
Request for Contract Release

Browser requirements

Minimum browser requirements

The new e-services in GAZT portal are built on the award-winning SAP UI5 technology and require the use of a modern browser version.Using the e-services requires the use of one of the following browsers:

(most recent version)

Firefox (most recent version)

Safari (most recent version)

Internet Explorer 10 or above

Please note: You will be unable to access the new e-Services section of GAZT portal without one of the browser versions above. So it is vital that you upgrade your browser as soon as possible or use one of the alternative browser.

We also recommend you use zoom a screen resolution of minimum of 1028x768 pixels and minimum zoom level of 100% in browser.

The use of cookies

A file system called cookies is used to track the user's progress through the site, making best use of your individual internet preferences. No personal data is stored using cookies.

Since cookies are maintained by your web browser, the method for enabling or disabling them will vary depending on which browser you are using. For more information on how to control and/or disable cookies please click here.

The use of JavaScript

JavaScript should be fully activated in your browser to make full use of this website. If JavaScript has been deactivated, then the layout of the page may not appear properly.

Plug-ins

In order to view and download some of the documents available on this website you will require the free Adobe Acrobat Reader software. Adobe Acrobat is a file that enables you to download documents onto your computer whilst retaining their hard-copy format.

On the Adobe website choose your operating system, e.g. Windows 7 from the drop-down box. Make a note of where you have downloaded the file, then find it on your computer and double-click it. The installation programme will do the rest.

Downloaded PDF opens with blank fields.

This issue is because of Chrome in-build PDF plugin.
Disable it using below steps.Adobe has suggested solution https://helpx.adobe.com/livecycle/kb/xfa-forms-firefox-chrome.html Â for the same by disabling the âchrome PDF Viewerâ plugin.
Just copy the below URL in address bar of google chrome:chrome://plugins.
Then disable the below marked plugin

FAQ's

Minimum browser requirements

The use of cookies

The use of JavaScript

Plug-ins