In Saudi Arabia, taxpayers have the right to challenge decisions issued by the Zakat, Tax, and Customs Authority (ZATCA) through a formal dispute resolution process. This multi-level process ensures fairness and offers recourse for businesses and individuals seeking to dispute assessments related to tax, Zakat, or customs.

Each case is unique and navigating this process requires precision. Taxpayers must meet strict filing deadlines; make partial settlement of outstanding liabilities, or provide bank guarantees (where applicable); submit comprehensive documentation; and follow procedural rules set by ZATCA and the General Secretariat of Zakat, Tax, and Customs Committees (GSTC). Failure to do so may result in forfeiting the right to object or appeal, making expert guidance essential for a favorable outcome.

How KPMG can help

Our team specializes in managing disputes across all stages, from early risk detection to formal resolution. We help clients proactively avoid disputes through pre-transaction analysis and tailored compliance strategies. When disputes arise, we assist in preparing objection letters and supporting documentation to navigate the resolution process effectively.

Some of the services we offer to our clients include:

Reviewing ZATCA’s initial and final assessments to advise on the merits of filing objections or appeals.
Assisting in the preparation and submission of formal objections with supporting documentation.
Assisting in negotiations with the Internal Committee and supporting settlement efforts.
Supporting the appeals process by drafting appeal letters, building case arguments, and organizing supporting materials.
Responding to counter-memorandums during dispute resolution proceedings.
Offering technical support during legal and administrative hearings.
Performing tax health checks to identify potential risks or compliance gaps.
Providing strategic tax advice to minimize the chance of future disputes with authorities.