GAZT extends deadlines for filing tax returns

5 December 2020 - Cyrille Naffah

The Saudi Arabian General Authority for Zakat and Tax (GAZT) Extends the Deadlines for Filing Tax Returns

In a move motivated by the outbreak of the Coronavirus(Covid-19) and the resulting inability for businesses to prepare to file their tax returns within the time frames provided for by law, the Saudi Arabian General Authority of Zakat and Tax („GAZT“) has decided on March 20th, 2020 to extend the deadlines for businesses to file their various tax returns.

The extensions announced by the GAZT concern the following taxes:o Extension of the deadlines to file tax returns and pay for entities registered with the VAT Department so that the new deadlines become as follows:1. For entities which have opted to file monthly tax returns:

The deadline to file the tax return and effect payment of the tax for February 2020 has been extended to June 30th, 2020, for March 2020 until July 31st 2020, for April 2020 until August 31st, 2020, and May 2020 until September 30th, 2020.2. For entities which have opted to file quarterly tax returns:

The deadline to file the tax return and effect payment of the tax for the first quarter of 2020 has been extended to July 31st, 2020.• Extension of the deadlines to file tax returns and pay taxes for entities registered with the Optional Goods’ Tax Department, for the second period covering the months of March and April 2020, to August 15th, 2020.• Extension of the deadline to pay VAT upon importation for taxpayers is associated with their economic activities, from March 20th, 2020 to June 30th, 2020.• Extension of the deadline to pay the optional tax on goods due on importation for taxpayers registered with the Optional Goods’ Tax Department, on goods imported and custom cleared from March 20th, 2020 to June 30th, 2020.• Extension of the deadline to file Zakat and Income Tax returns for the fiscal year ended in 2019 (1441 H) for three months, for all tax returns which should have been filed and paid within the period falling between March 20th, 2020 to June 30th, 2020 (e.g., Tax returns that ought to have been filed on April 30th, 2020 may be filed until July 30th, 2020).

Further extensions of time will likely be announced should the pandemic persist beyond the timelines provided for in the GAZT’s announcement.

We will keep you updated on any new developments.

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