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TAX & ACCOUNTING
Tax Alerts
Kingdom of Saudi Arabia - March 2020
The General Authority of Zakat and Tax (GAZT) announced a number of key measures to reduce the economic effects of COVID-19 by postponing the filing and payment of all types of Tax returns.
Please find below the new deadlines for each types of tax in KSA:
Value Added Tax Returns (VAT)
Monthly Returns
The deadline for submission of VAT monthly Returns will be extended for 3 months:
| Tax Period | Original Due Date | New Due Date |
|---|---|---|
| February 2020 | 31/3/3030 | 30/6/2020 |
| March 2020 | 30/4/2020 | 31/7/2020 |
| April 2020 | 31/5/2020 | 31/8/2020 |
| May 2020 | 30/6/2020 | 30/9/2020 |
Starting from June 2020 onwards, VAT Returns submission due date will not change and should be submitted on original due date:
| Tax Period | Original due date |
|---|---|
| June 2020 | 31/7/2020 |
| July 2020 | 31/8/2020 |
| August 2020 | 30/9/2020 |
| September 2020 | 31/10/2020 |
Quarterly Returns
The deadline for submission of Q1 VAT Return will be extended for 3 months:
| Tax Period | Original due date | New due date |
|---|---|---|
| Q1 (01/01/2020 - 31/03/2020) | 30/4/2020 | 31/7/2020 |
Starting from Q2 onwards, VAT Returns submission due date will not change and should be submitted on original due date:
| Tax Period | Original Due Date |
|---|---|
| Q2 (01/04/2020 - 30/06/2020) | 31/7/2020 |
The GAZT will automatically activate the mechanism of deferring the payment of the VAT on import until 6/30/2020. Hence, taxpayers will not be asked to submit any requests to defer the VAT payment on import.
Excise Tax Returns
The deadline for submission of Excise Tax Return for Taxpayers that have a tax warehouse license will be extended for 3 months:
| Tax Period | Original Due Date | New Due date |
|---|---|---|
| March/April 2020 | 15/5/2020 | 15/8/2020 |
Other Excise Tax Returns submission due date will not change and should be submitted on original due date:
| Tax Period | Original due date |
|---|---|
| January/February 2020 | 15/3/2020 |
| May/June 2020 | 15/7/2020 |
| July/August 2020 | 15/9/2020 |
The importer of Excise goods should submit temporary Returns on imports made for the period 18/03/2020 to 30/6/2020:
| Import Period | Maximum date to submit temporary return |
|---|---|
| 18/03/2020 - 31/03/2020 | 30/06/2020 |
| 01/04/2020 - 30/04/2020 | 31/07/2020 |
| 01/05/2020 - 31/05/2020 | 31/08/2020 |
| 01/06/2020 - 30/06/2020 | 30/09/2020 |
Withholding Tax Returns (WHT)
The deadline for submission of WHT Returns will be extended for 3 months:
| Tax Period | Original due date | New due date |
|---|---|---|
| March 2020 | 10/4/2020 | 10/7/2020 |
| April 2020 | 10/5/2020 | 10/8/2020 |
| May 2020 | 10/6/2020 | 10/9/2020 |
Starting from June 2020 onwards, WHT Returns submission due date will not change and should be submitted on original due date:
| Tax Period | Original due date |
|---|---|
| June 2020 | 10/7/2020 |
Zakat and Corporate Income Tax Returns (CIT)
The period for submitting tax and zakat returns due for the ending financial year 2019 is extended for a period of 3 months for all returns that must be filed during the period of 18/03/2020 to 30/6/2020.
Source:
To access the latest update published by GAZT, please visit (In Arabic only):
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