Article 75 of the Saudi Income Tax Law
المادة 75 من نظام ضريبة الدخل · الفصل الثالث عشر: تحصيل الضرائب
The article lets the Department, after seizure is imposed, require those who owe the taxpayer, such as an employer and banks, to pay directly to it, excluding alimony and living expenses, and relieves the person who complies of liability.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - يجوز للمصلحة ، بعد توقيع الحجز ، إصدار إشعارات لأطراف ثالثة ، بما في ذلك صاحب العمل ، أو البنوك ، أو المؤسسات المالية ، تكلفهم بالتسديد المباشر للمصلحة لأي مبالغ يكون الطرف الثالث مدينا بها للمكلف في أو بعد تاريخ تسلم إشعار الحجز .
ب - يجوز إصدار إشعار إلى صاحب العمل الذي يعمل لديه المكلف وتحديد صلاحية الإشعار بفترة معينة.
ج - لا يقع الحجز على قيمة النفقة الشهرية الملزم بها المكلف ولا مصاريفه المعيشية التي تقضي بهما أحكام أنظمة أخرى نافذة .
د - تخلى مسئولية الشخص الذي يلتزم بأحكام هذه المادة والمادتين الثالثة والسبعين والرابعة والسبعين من هذا النظام من أي التزام أمام المكلف أو أي شخص آخر يتعلق بقيمة الممتلكات محل الحجز من وقت التزامه .
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 75 explained in plain English
This article complements the seizure provisions in Articles 73 and 74, and concerns funds owed to the taxpayer held by others, that is, amounts others owe the taxpayer.
- Notice to third parties: After seizure is imposed, the Department may issue notices to third parties, such as an employer, banks or financial institutions, requiring them to pay directly to the Department any amounts they owe the taxpayer on the date of receiving the notice or after it.
- Notice to the employer: The notice may be directed to the employer for whom the taxpayer works, with the validity of the notice limited to a specified period.
- What seizure does not reach: The monthly alimony the taxpayer is obliged to pay and his living expenses as required by other laws in force. Seizure does not touch these amounts.
- Relief of the complying party from liability: A person who complies with the provisions of this article and Articles 73 and 74 is relieved of liability to the taxpayer or any other person in respect of the value of the seized property from the time of his compliance. A bank or employer that pays the Department in execution of the notice is not asked for that amount again.
Article 73 states that a person who does not comply with handing over the seized asset or preventing withdrawal from the account must pay an amount equal to the value of the property in his possession, not exceeding the amount for which the seizure was made. If you receive a notice of this kind, whether as a taxpayer or a third party, it is advisable to consult a lawyer specializing in tax cases.
Practical example
After seizure was imposed on a resident taxpayer who works at a company in Riyadh, the Department sent the company a notice, valid for a specified period, asking it to pay the amounts due to him directly to it. The company complies, and is not held to account before the employee for what it paid the Department, bearing in mind that seizure does not fall on the monthly alimony he is obliged to pay and his living expenses required by the laws.
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 75 of the Saudi Income Tax Law
May a taxpayer's salary be seized because of tax?
After seizure is imposed, the Department may issue a notice to the employer for whom the taxpayer works, with the validity of the notice limited to a specified period.
Is monthly alimony seized because of a tax debt?
No. Seizure does not fall on the monthly alimony the taxpayer is obliged to pay or on his living expenses required by other laws in force.
Is the bank liable to the customer if it pays the Department?
No. A person who complies with the provisions of this article and Articles 73 and 74 is relieved of any liability to the taxpayer or others in respect of the value of the seized property from the time of his compliance.
Articles this article refers to
- 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
- Article 74
The article regulates the Department's sale of seized property through the competent body, the order of payment from the price, and the suspension of sale while the assessment is under administrative or judicial review, except in two cases.
أ - تبيع المصلحة وبواسطة الجهة المختصة الممتلكات المحجوزة وفقا لأحكام الحجز . ب - يسدد من قيمة البيع أولا مصاريف الحجز والبيع ، ومن ثم الضريبة والغرامات ويعاد أ
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 69
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.
على المكلف تسديد الضريبة المستحقة عليه بموجب إقراره خلال مائة وعشرين يوما من نهاية سنته الضريبية.
- 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
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.