Saudi Arabia published Royal Decree No. 26040 on 3 January 2020, which establishes the rules for:
- The Committee for Resolution of Tax Violations and Disputes, which replaces the Preliminary Appeal Committee; and
- The Appeal Committee for Tax Violations and Disputes, which replaces the Higher Appeal Committee and is the final authority.
The Royal Decree for the new committees was issued in July 2017, although the Preliminary and Higher Appeal Committees continued to function pending the iss…