Excise Tax

Excise Tax: It is a tax levied on goods having adverse impact on public health or environment ‎or on luxury goods in varying proportions, which include soft drinks, energy drinks and ‎tobacco and its derivatives.‎


Excise Tax shall apply to (producers - exporters – holders of excise products under a tax ‎suspension position and holders of excise goods in a transitional phase).‎

  • Producers: In this phase, producers shall submit a tax return each two months for the ‎financial year so that the year is divided into six tax periods, for goods released for ‎consumption from the production date. Producers shall pay the due tax for such products ‎within 15 days from submitting the return. ‎
  • Exporters: In this phase, exporters shall pay excise goods tax for each customs declaration at ‎Saudi Customs. At the end of the (two-month) period, GAZT shall validate the tax calculated ‎for the customs declarations for this period and demand exporters to pay differences, if any.‎

Application of Excise Tax in KSA shall be in accordance with GCC Unilateral Agreement for ‎Excise Tax, published on Friday, 30 Sha'ban, corresponding to 26 may 2017.‎
You can access the Agreement by pressing here.


Excise Goods Tax Law:‎
This Law outlines the mechanism to be followed to levy Excise Goods Tax as described in ‎the GCC Unilateral Agreement for Excise Tax. The final draft of Excise Goods Tax Law was ‎officially adopted and published in Um Al-Qura Newspaper.‎
o access Excise Goods Tax Law, please press  here.


Implementing Regulations of Excise Goods Tax Law:‎
The Implementing Regulations of Excise Goods Tax Law include the fields stated in the ‎KSA Law, where the implementation rules are detailed. You can access the Implementing ‎Regulations of Excise Goods Tax Law by pressing here‏‎.

 

Violation and penalty classifications of Excise tax.