Sattam bin Khalid Law Firm advises and represents clients in zakat, VAT and customs disputes: objections to assessments before the Zakat, Tax and Customs Authority, then claims before the zakat, tax and customs committees. Our office is in Jeddah.
A person affected by a decision of the Authority may object to it before the Authority within sixty days from the day after being notified of it (Article 5 of the Committees' Working Rules).[1]
The Authority must decide the objection within ninety days of it being filed.[1]
Within thirty days from the day after being told the objection was refused or partly accepted, or after ninety days with no decision, the objector may ask for referral to the internal committee for settlement or bring a claim before the first-instance committees.[1]
The claim is registered online with the General Secretariat of Zakat, Tax and Customs Committees. Proceedings and pleading are in writing, and the committee may hear statements and defences remotely or in person as it sees fit.[2][1]
An appeal is filed within thirty days from the day after the decision is received, through the General Secretariat's electronic system (Article 34).[1]
The Authority's decision can no longer be challenged before any other body if the taxpayer does not object within sixty days, or does not bring a claim or ask for settlement within thirty days of the Authority's reply or of ninety days passing with no decision (Article 6).[1]
The Authority's objection service requires the undisputed amounts to be paid in full before objecting.
For objections to a VAT reassessment the Authority asks for a bank or cash guarantee for the disputed amounts. Conditions differ by tax, so check the service terms before filing.[3]
First-instance decisions become final in claims where the amount payable does not exceed SAR 50,000, when the appeal period passes with no appeal, and on settlement (Article 33).
Final first-instance decisions and appeal decisions are final and cannot be challenged before any other judicial body.[1][4]
Periods run from the day after the event that starts them, and if the last day falls on an official holiday the period extends to the first working day after it (Article 46).
Periods are counted by the Gregorian calendar, taking into account the dates shown in the General Secretariat's electronic system.[1]
Yes. The internal committee may negotiate with the taxpayer to settle the objection at any stage of the case, and the start of negotiations stays the proceedings (Article 8).
A settlement decision is final and ends the case if the taxpayer accepts it in writing within the period set in the settlement rules.[1][5]
There is no fee for the “register a new case” service, according to the service page of the General Secretariat of Zakat, Tax and Customs Committees.[2]
A lawyer's fees and how they are paid are set by agreement between lawyer and client (Article 26 of the Code of Law Practice); they vary with the type of case and the work involved.
Contact us with your situation for an estimate that fits it.[6]
The committees for resolving zakat and tax violations and disputes and the first-instance customs committees issued 111,089 decisions from 2018 to December 2025.
General Secretariat of Zakat, Tax and Customs Committees · 2018 to December 2025The appeal committees for zakat and tax violations and disputes and the customs appeal committee issued 31,283 decisions from 2018 to December 2025.
General Secretariat of Zakat, Tax and Customs Committees · 2018 to December 202573,308 of the first-instance decisions rejected the claim, against 24,123 that accepted it.
General Secretariat of Zakat, Tax and Customs Committees · 2018 to December 2025This page is general information about Saudi law, not legal advice, and makes no promise of any outcome. Laws and regulations change; consult a lawyer before you act.
Contact us with a short outline of your situation and we will explain the appropriate legal step.
