Article 24 of the Saudi Value Added Tax Law
المادة 24 من نظام ضريبة القيمة المضافة · الفصل العاشر: الإقرار الضريبي
The article requires a taxable person to file a tax return for each tax period within the period set by the Regulations, and to notify the Authority of any error it becomes aware of in its return.
Official text (Arabic)
This article has not been amended since the law was issued.
1 - تحدد اللائحة الفترة الضريبية التي يلتزم الخاضع للضريبة بتقديم إقرار عنها.
2 - على الشخص الخاضع للضريبة أن يقدم إلى الهيئة إقراراً ضريبياً عن الفترة الضريبية خلال المدة ووفقاً للشروط والضوابط التي تحددها اللائحة.
3 - على الشخص الخاضع للضريبة الذي وصل إلى علمه وجود خطأ في إقرار ضريبي قدمه إلى الهيئة؛ إبلاغ الهيئة بهذا الخطأ وفقاً للإجراءات التي تحددها اللائحة.
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 24 explained in plain English
The tax return is the means by which a taxable person informs the Authority of the tax it owes for a given period. This article sets out three provisions:
- The tax period (paragraph 1): the Regulations specify the tax period for which a taxable person must file a return. The article does not state the length of the period.
- The duty to file the return (paragraph 2): a taxable person must file a tax return with the Authority for the tax period, within the period and in accordance with the conditions and controls set by the Regulations.
- Reporting an error (paragraph 3): if a taxable person becomes aware of an error in a return it filed with the Authority, it must notify the Authority of the error following the procedures set by the Regulations.
What can be taken from the article:
- Filing the return is an obligation on the taxable person, not an optional matter.
- The duty to report an error arises when knowledge of the error reaches the taxable person, and the article does not distinguish between an error in its favor or against it.
- The deadlines and detailed procedures are all in the Regulations.
Relation to other articles: it is followed by Article 25, which refers to the Regulations the controls for amending the tax return and adjusting the consideration for a supply in the original invoices. If a taxable person discovers an error that affects its returns, it is better to use a lawyer or adviser specializing in tax to follow the correct procedures.
Practical example
An accountant at a company in Riyadh discovered, after the tax return was filed, that some sales had been left out. Under paragraph (3), the company must notify the Authority of this error following the procedures set by the Regulations; it is not enough to ignore it.
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 24 of the Saudi Value Added Tax Law
Must I file a VAT return?
Yes. A taxable person must file a tax return with the Authority for the tax period, within the period and in accordance with the conditions set by the Regulations.
How long is the tax period?
The article does not specify it. It refers to the Regulations the tax period for which a taxable person must file a return.
What do I do if I discover an error in my tax return?
You must notify the Authority of the error following the procedures set by the Regulations.
More articles on Tax Return and Assessment
- Article 25
The article refers to the Regulations the controls and conditions for adjusting the consideration for a supply in the original tax invoices, or amending the tax return.
تحدد اللائحة الضوابط والشروط اللازمة لتعديل مقابل التوريد في الفواتير الضريبية الأصلية، أو تعديل الإقرار الضريبي.
- Article 26
The article allows the Authority to make a tax assessment regardless of the return, or a new assessment amending an earlier one, and requires the taxable person to be notified.
1 - للهيئة إجراء تقييم ضريبي للخاضع للضريبة بصرف النظر عن الإقرار الضريبي المقدم منه. 2 - للهيئة إجراء تقييم ضريبي جديد يعدل تقييماً سابقاً لها. 3 - على الهيئة
- Article 27
The article refers to the Regulations the periods for paying net tax, and allows the tax period to be changed at the taxable person's request or required by a reasoned decision, with the taxable person to be notified.
1 - تحدد اللائحة مدد وشروط وضوابط سداد الضريبة الصافية المستحقة السداد من قبل الخاضع للضريبة. 2 - للهيئة أن تسمح للخاضع للضريبة بتغيير فترته الضريبية بموجب طلب
- Article 42
The article punishes an incorrect or amended return or document that results in less tax than is due with a fine of 50% of the difference, and failure to file the return with a fine of 5% to 25%.
1- يعاقب كل من قدم إلى الهيئة إقراراً ضريبياً خاطئاً، أو قام بتعديل إقرار ضريبي بعد تقديمه، أو قدم أي مستند إلى الهيئة يخص الضريبة المستحقة عليه ونتج عن ذلك خطأ
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.