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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):

https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx

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