Article 62 of the Saudi Income Tax Law
المادة 62 من نظام ضريبة الدخل · الفصل الثاني عشر: تقديم الإقرارات والربط وإجراءات الاعتراض والاستئناف
The article gives the Department the right to correct the tax in a return and to assess where no return is submitted, requires it to notify the taxpayer by a means proving receipt, and permits an additional assessment that the taxpayer may object to.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - للمصلحة الحق في تصحيح وتعديل الضريبة المبينة في الإقرار بما يجعلها متوافقة مع أحكام هذا النظام ، ولها الحق في إجراء الربط الضريبي إذا لم يقدم المكلف إقراره .
ب - على المصلحة إشعار المكلف بالربط الضريبي بمقتضى الفقرة ( أ ) من هذه المادة وبالضريبة الواجبة عليه بخطاب رسمي مسجل ، أو بأي وسيلة أخرى تثبت استلامه للإشعار.
ج - مع مراعاة أحكام المادة الخامسة والستين من هذا النظام ، إذا اتضح للمصلحة بأن الضريبة التي قبلتها في السابق غير صحيحة ، يجوز للمصلحة إجراء ربط إضافي على المكلف ، وتشعر المصلحة المكلف بالربط الإضافي ومبرراته، ويحق للمكلف الاعتراض عليه وفقا لما تقضي به قواعد الاعتراض .
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 62 explained in plain English
This article regulates examination and assessment, that is, the Department formally determining the tax due.
(a) The Department's powers:
- Correcting the tax shown in the return and adjusting it to comply with the Law.
- Making the tax assessment if the taxpayer does not submit his return.
(b) Notification: The Department must notify the taxpayer of the assessment and of the tax due from him by registered official letter, or by any other means proving his receipt of the notice.
(c) Additional assessment: If it becomes clear to the Department that the tax it previously accepted is incorrect, it may make an additional assessment, provided that:
- Article 65 is observed. It sets the statutory period for assessment: five years from the end of the deadline for submitting the return, or at any time with the taxpayer's written consent, or ten years if the taxpayer did not submit his return or it is found to be incomplete or incorrect with intent to evade.
- The taxpayer is notified of the additional assessment and its grounds.
The taxpayer has the right to object to the additional assessment under the objection rules. The text does not state the period for objection or the body to which it is made.
Article 61 leads into this article by giving the Department the right to request information and to examine in the field, and Article 63 on combating tax avoidance follows it. Anyone who receives an additional assessment may consult a lawyer specializing in tax and zakat to evaluate the grounds for objection.
Practical example
The Department accepted a company's return in Riyadh for a given year, then found two years later that the company had deducted expenses that may not be deducted. The Department may make an additional assessment as long as it is within the period set by Article 65, provided it notifies the company of the assessment and its grounds by registered letter or a means proving receipt, and the company may object under the objection rules.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 62 of the Saudi Income Tax Law
Does the Department have the right to amend the tax return I submitted?
Yes. The Department has the right to correct the tax shown in the return and adjust it to comply with the provisions of the Law.
What happens if I do not submit the tax return?
The Department has the right to make the tax assessment on you if you do not submit your return.
How does the Department notify the taxpayer of the assessment?
By registered official letter or any other means proving his receipt of the notice.
Can an additional assessment be objected to?
Yes. The taxpayer has the right to object to it under the objection rules.
Articles this article refers to
More articles on Tax Assessment and Anti-Avoidance
- Article 35
The article gives the terms of international treaties and agreements to which the Kingdom is a party precedence over the Income Tax Law's provisions in case of conflict, except the anti-avoidance provisions in Article 63.
عند تعارض شروط معاهدة أو اتفاقية دولية تكون المملكة طرفا فيها مع مواد وأحكام هذا النظام ، تسري شروط المعاهدة أو الاتفاقية الدولية باستثناء أحكام المادة الثالثة
- Article 56
The article makes the Authority responsible for administering, examining, assessing and collecting income tax and imposing its penalties, with a penalty imposed by decision of the Governor or whoever the Authority's board delegates.
أ - الهيئة هي الجهة المسؤولة عن أعمال الإدارة والفحص والربط والتحصيل لضريبة الدخل، وإيقاع العقوبات المنصوص عليها في هذا النظام. ب - يكون إيقاع العقوبة بقرار من
- Article 61
The article requires persons and government bodies to give the Department tax information and details of their contracts with the private sector within three months, gives it the right of field examination, and makes those who default jointly liable.
أ - على جميع الأشخاص والجهات الحكومية تزويد المصلحة بأي معلومات مرتبطة بالضريبة وتطلبها المصلحة لأغراض الضريبة الواردة في هذا النظام . ب - للمصلحة الحق في فحص د
- Article 63
The article gives the Department powers to combat tax avoidance: disregarding transactions with no tax effect, recharacterizing them, estimated assessment, reallocating income among related parties, dealing with their losses, and income splitting.
أ - لغرض تحديد الضريبة للمصلحة الحق في : 1 - عدم الأخذ بأي معاملة ليس لها أثر ضريبي . 2 - إعادة تكييف المعاملات التي لا يعكس شكلها جوهرها ووضعها في صورتها الحقي
- Article 64
The article defines related persons: a relative, spouse or in-law up to the fourth degree, a partner controlling 50% or more, a beneficiary of endowed funds, and companies under common control.
أ - يعد الشخص الطبيعي مرتبطا بشخص طبيعي آخر إذا كان زوجا أو صهرا للشخص ، أو قريبا له حتى الدرجة الرابعة . ب - يعد الشخص الطبيعي مرتبطا بأي نوع من أنواع الشركات
- Article 65
The article sets the period in which the Department may make or amend a tax assessment, five or ten years depending on the case, and the period available to the taxpayer to claim a refund of overpayments.
أ - يحق للمصلحة بإشعار مسبب إجراء أو تعديل الربط الضريبي خلال خمس سنوات من نهاية الأجل المحدد لتقديم الإقرار الضريبي عن السنة الضريبية ، كما يحق لها ذلك في أي و
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.