As previously reported, Saudi Arabia extended certain relief measures introduced in March in response to COVID-19 to 30 September 2020, including for the deadline for submitting installment requests, the suspension of customs duties on imports, and the suspension of imposing fines and penalties. With respect to fines and penalties, it has been clarified that fines and penalties will be waived with respect to late filing of tax returns or amended returns as long as such returns are filed and t…