The Zakat, Tax and Customs Authority (ZATCA) announced the issuance of the Minister of Finance’s decision extending the implementation of the initiative to cancel fines and exempt from financial penalties for taxpayers subject to all tax systems, for a period of 6 calendar months, starting from July 1, 2026.
Zatka explained that the initiative includes exempting taxpayers from fines for late registration in all tax systems, late payment, and late submission of the return in all tax systems, in addition to the fine for correcting the return for value-added tax.
It stated that in order to benefit from the initiative, the taxpayer must be registered with the Authority for the purposes of the tax system, submit all required declarations to the Authority, and pay the full principal of the tax debt related to the due tax returns, with the possibility of submitting a request to the Authority in installments, provided that the request is submitted while the initiative is in effect, and that a commitment is made to pay all due installments within the payment due dates according to the installment plan approved by the Authority.
Zatka confirmed that the initiative does not include fines associated with tax evasion violations, fines imposed under Article 45 of the value-added tax system, fines that were paid before the effective date of this initiative, in addition to fines associated with any declaration that must be submitted to the Authority after the date of June 30, 2026.
It also clarified that if there is a need to extend the initiative after December 31, 2026, any subsequent extension will not include fines associated with any declaration that must be submitted to the Authority after June 30, 2026.
Zatka called on the taxpayers to view the details related to the initiative through the initiative’s simplified guide, available on its website, which includes a detailed explanation of the most prominent matters covered by the decision to extend the initiative to cancel fines and exempt from financial penalties, including clarification of the types of fines included and the conditions for exemption from them, and the steps for installment of financial dues, with illustrative examples of that.
Zatca urged all taxpayers to take advantage of the extension of the initiative during its specified period ending on December 31, 2026, and to contact it if there are any inquiries about the initiative via the unified call center number (19993), which operates 24 hours a day, seven days a week, or the “Ask Zakat, Tax and Customs” account on the Authority website.
The Zakat, Tax and Customs Authority (Zatca) announced the issuance of the Minister of Finance’s decision to extend the initiative to cancel fines and exempt from financial penalties for taxpayers subject to all tax systems for a period of 6 Gregorian months starting from July 1, 2026.
Zatca clarified that the initiative includes exempting taxpayers from late registration fines in all tax systems, late payment, and late submission of declarations in all tax systems, in addition to the fine for correcting the VAT declaration.
It stated that to benefit from the initiative, the taxpayer must be registered with the authority for tax system purposes, all required declarations must be submitted to the authority, and the full principal amount of the tax debt related to the due tax declarations must be paid, with the possibility of applying to the authority for installment payment, provided that the application is submitted during the initiative’s validity period and that all due installments are paid on time according to the approved installment plan from the authority.
Zatca confirmed that the initiative does not include fines related to tax evasion violations, fines imposed under Article 45 of the VAT Law, fines that have been paid before the effective date of this initiative, in addition to fines related to any declaration required to be submitted to the authority after June 30, 2026.
It also clarified that if there is a need to extend the initiative after December 31, 2026, no subsequent extension will include fines related to any declaration required to be submitted to the authority after June 30, 2026.
Zatca urged taxpayers to review the details related to the initiative through the simplified guide available on its website, which includes a detailed explanation of the main points addressed in the decision to extend the initiative to cancel fines and exempt from financial penalties, clarifying including the types of fines covered and the conditions for exemption from them, as well as the steps for installment payment of financial dues, with illustrative examples.
Zatca encouraged all taxpayers to take advantage of the extension of the initiative during the specified period ending on December 31, 2026, and to contact it with any inquiries regarding the initiative through the unified call center number (19993), which operates 24 hours a day, seven days a week, or through the “Ask Zakat, Tax and Customs” account on platform chat on the authority’s website.















