المصطلحات الضريبية

(In Arabic: تقييم ضريبي) An assessment of a Taxable Person’s Net Tax due is made either by a Taxable Person upon submitting the Tax Return or by the Authority in any other circumstances.

(In Arabic: نظام إدارة الامتثال الضريبي) is a technology system that supports the taxpayer in increasing compliance with tax laws and regulations related to his business activity. In Saudi Arabia, these taxes include value-added tax, withholding tax, real estate disposal tax, selective goods tax, and income tax for non-Saudi companies. A tax system typically involves: issuing electronic invoices, collecting relevant financial statements, calculating tax liabilities, preparing and filing tax returns, and paying taxes owed. As well as reminders of due dates, and assistance in accessing tax advice from approved service providers.

(In Arabic: تاريخ استحقاق الضريبة) Tax becomes due on the date of the supply of Goods or Services, the date of issuance of the tax invoice or upon partial or full receipt of the Consideration, whichever comes first, and to the extent of the received. This date may differ from the date the goods or services are actually provided.

(In Arabic: تهرب ضريبي) All actions which are taken for the purpose of avoiding tax payments, in whole or in part, or performing actions that would unlawfully result in a tax refund.

(In Arabic: رقم ضريبي مميز) or TIN a number consisting of ten digits. It is considered the establishment’s reference at Zakat, Tax, and Customs Authority It can be shown on the invoice of the establishment. Usually, a TIN is used to identify the establishment at ZATCA.

(In Arabic: تقسيط الضريبة) Paying the tax due in partial installments when a taxpayer faces difficulties in paying the amounts due in full, installments are paid according to a schedule approved by Zakat Tax, and Customs Authority after making a down payment by the taxpayer.

(In Arabic: دولة الإقامة لأغراض الضريبة) The jurisdiction in which a person is considered a person subject to tax or a taxpayer pursuant to the laws of that jurisdiction.

(In Arabic: فترة ضريبية) The period of time during which the Net Tax must be accounted. In KSA, the tax period is either a calendar month or calendar quarter.