Article 69 of the Saudi Income Tax Law
المادة 69 من نظام ضريبة الدخل · الفصل الثالث عشر: تحصيل الضرائب
The article requires the taxpayer to pay the tax due under his return within one hundred and twenty days of the end of his tax year.
Official text (Arabic)
This article has not been amended since the law was issued.
على المكلف تسديد الضريبة المستحقة عليه بموجب إقراره خلال مائة وعشرين يوما من نهاية سنته الضريبية.
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 69 explained in plain English
This article sets the basic deadline for paying income tax: the taxpayer, that is, the person subject to the tax as defined in the Law, must pay the tax due from him as shown in his return within one hundred and twenty days of the end of his tax year.
What does this mean in practice?
- The amount to be paid by this deadline is the tax due under the return the taxpayer submits.
- The period runs from the end of the taxpayer's own tax year, not from the date of submitting the return.
- If the taxpayer paid advance payments during the year under Article 70, those payments count as payments on account of his total tax for the same year, that is, they are counted from the total amount.
This article comes after Article 68, which regulates withholding tax from amounts paid to a non-resident, a tax the withholding person remits on monthly dates separate from this annual deadline.
Complying with this deadline matters, because the article sets the period as a specific number of days starting from the end of the tax year, so the taxpayer should know the end date of his tax year precisely and arrange his liquidity before the period expires. A taxpayer whose circumstances prevent him from paying on time may consult a lawyer specializing in tax cases.
Practical example
A company in Riyadh has a tax year that ends on the last day of the fiscal year it adopted. After preparing its return, it shows tax due, so it must pay this tax before one hundred and twenty days have passed from the end of that year.
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 69 of the Saudi Income Tax Law
When must income tax be paid?
Within one hundred and twenty days of the end of the taxpayer's tax year, as shown in his return.
Is the payment period counted from the date of submitting the return?
No. The article provides that the period is counted from the end of the taxpayer's tax year.
Are advance payments deducted from the annual tax?
Yes. Advance payments under Article 70 count as payments on account of the taxpayer's total tax for the same year.
More articles on Paying and Collecting Income Tax
- 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 60
The article regulates the tax return: its form and paying the tax with it, its due date within 120 days, who must file, the cessation return, certification by a certified accountant, and a partnership's information return.
أ - يجب على كل مكلف مطالب بتقديم إقرار أن يقدمه وفقا للنموذج المعتمد ، وتدوين رقمه المميز عليه ، وتسديد الضريبة المستحقة بموجبه إلى المصلحة . ب - يجب تقديم الإق
- Article 70
The article requires the taxpayer to pay three advance payments during the tax year, each 25% of the previous year's tax after deducting withheld tax, if the result reaches SAR 500,000.
أ - مع عدم الإخلال بالفقرة (ب) من هذه المادة ، يجب على المكلف الذي يحقق إيرادا في السنة الضريبية أن يسدد تحت حساب الضريبة ثلاث دفعات معجلة في أو قبل اليوم الأخي
- Article 71
The article gives the Minister power to allow payment of amounts due from the taxpayer in installments where there are sufficient grounds under the Regulations' controls, while the delay fine remains due for the installment period.
أ - للوزير صلاحية تقسيط المبالغ المستحقة على المكلف متى توفرت الأسباب والمبررات الكافية في إطار الضوابط والشروط التي تحددها اللائحة ، وله الحق في تفويض مدير عام
- Article 72
The article gives a taxpayer who overpaid a refund of the overpayment, with compensation of 1% for each thirty days, starting after thirty days from his claim and running until he receives it.
يحق للمكلف الذي سدد مبلغا بالزيادة استرداد مبلغه الزائد وتعويض مقداره واحد بالمائة (1%) منه عن كل ثلاثين يوما تبدأ بعد مضي ثلاثين يوما على مطالبته وتستمر إلى حي
- Article 73
The article lets the Department seize the property of a taxpayer who has not paid, twenty days after notifying him, obliges holders of his property and banks to cooperate, and exempts his trade tools and furniture up to SAR 300,000.
أ - إذا لم يسدد المكلف الضريبة الواجبة عليه وفقا للتواريخ المحددة نظاما يجوز للمصلحة الحجز على أمواله المنقولة وغير المنقولة الجائز حجزها شرعا ، وللمصلحة المضي
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.