The Saudi Zakat, Tax, and Customs Authority (ZATCA) has issued guidelines on the settlement of zakat, tax, and customs disputes. The guidelines are meant to clarify the rules and procedures approved by the ZATCA Board of Directors related to the settlement of disputes that may arise between the authority and taxpayers, including:
- The main principles and concepts and the statutory basis for settlement procedures;
- The legal concept of dispute settlement and types of disputes that may be settl…