Saudi Arabia: Tax relief includes extension of time to file, pay tax (COVID-19)

Saudi Arabia: Tax relief includes extension of time

The government of Saudi Arabia has implemented additional tax relief measures—including measures to ease, for a limited time, the filing and payment obligations for taxpayers—in response to the coronavirus (COVID-19) pandemic.

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Relief from certain penalties and the postponement of Zakat, tax, and withholding tax return filings and payment for the period 18 March 2020 to 30 June 2020 is provided by Royal Decree No. 45089.

The period for submitting Zakat and tax returns for the 2019 fiscal year that were due to be filed for the period from 18 March 2020 to 30 June 2020 has been extended by three months. Accordingly, returns and tax payments that were originally due 29 April 2020 are now due 29 July 2020.

The time for filing withholding tax returns and making remittances of withholding tax has also been extended.

  • Withholding tax for March 2020 originally due 10 April 2020—the extended due date for filing and payment is 10 July 2020
  • Withholding tax for April 2020 originally due 10 May 2020—the extended due date for filing and payment is 10 August 2020
  • Withholding tax for May 2020 originally due 10 June 2020—the extended due date for filing and payment is 10 September 2020

The due dates for the month of June 2020 and later remain unchanged.

Other relief provisions concern:

  • Penalty relief for late filing or revisions of previously filed returns
  • Penalty relief for late registration
  • Ability to pay tax in installments


Read an April 2020 report prepared by KPMG International


For more information, contact KPMG’s Global Head of International Tax:

Rodney Lawrence | +1 (312) 665 5137 | rlawrence@kpmg.com

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

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