Article 17 of the Saudi Real Estate Transaction Tax Law

This article sets out the route for challenging any decision the Authority issues under the Law and the Implementing Regulations, such as a decision to recalculate the tax or impose a fine. It has two stages:

1. Grievance before the Authority: the person affected by the decision may file a grievance with the Authority within 60 days of being notified of it. The Authority must decide on the grievance within 90 days of its submission.
2. Objection before the courts: if the grievance is rejected, or 90 days pass without the Authority deciding on it, the person may object to the Authority's decision before the competent judicial body within 30 days of being notified of the rejection of the grievance, or of the expiry of the 90-day period without a decision.

Effect of missing the deadlines: if the person concerned does not file a grievance or an objection within these periods, as the case may be, the decision becomes final and cannot be challenged by grievance or objection before any other judicial body. The deadlines here are decisive, and missing them forfeits the right to object.

The article does not name the competent judicial body, and it refers to the Implementing Regulations for the detailed rules and procedures for applying it. It is linked to Article 16, which provides that penalties are imposed by decision of the Governor or whoever the Board authorizes, and to Article 18, which regulates the control and inspection staff who detect violations.

Because missing the deadlines makes the decision final, anyone who receives a decision from the Authority that they do not agree with should consult a lawyer specialized in real estate and tax matters early.