Article 37 of the Saudi Value Added Tax Law
المادة 37 من نظام ضريبة القيمة المضافة · الفصل الرابع عشر: حفظ المستندات والمسؤولية التضامنية
The article refers to the Regulations other cases of joint liability with the taxable person and their procedures, without prejudice to the cases in the Agreement and the Law.
Official text (Arabic)
This article has not been amended since the law was issued.
دون إخلال بحالات المسؤولية التضامنية المنصوص عليها في الاتفاقية والنظام، تحدد اللائحة الحالات الأخرى التي تتقرر فيها المسؤولية التضامنية مع الشخص الخاضع للضريبة، والإجراءات التي تتخذ في حق أي شخص تتقرر مسؤوليته التضامنية.
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 37 explained in plain English
This article deals with joint liability, that is, where another person is held liable together with the taxable person for the tax obligation.
The article provides the following:
- There are already cases of joint liability set out in the Agreement (the Unified Agreement for Value Added Tax of the Cooperation Council for the Arab States of the Gulf) and in the Law, and this article does not affect those cases.
- In addition to them, the Regulations specify other cases in which joint liability with the taxable person arises.
- The Regulations also specify the procedures taken against any person whose joint liability is established.
The article itself does not say who the persons are who may be held jointly liable, nor does it detail the procedures; all of that is known from the Agreement, the Law and the Regulations, and cases that do not appear in these texts should not be assumed.
The article is in the chapter on keeping documents and joint liability, with Article 36, which refers to the Regulations the period for keeping invoices and records. Anyone who is asked to pay a tax on the basis of their joint liability for another should consult a lawyer specializing in tax and commercial matters to learn the basis on which the claim is built.
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 37 of the Saudi Value Added Tax Law
What is joint liability in value added tax?
It is where another person is held liable together with the taxable person for the tax, in the cases set out in the Agreement and the Law and other cases the Regulations specify.
Who determines the cases of joint liability?
The Agreement and the Law specify cases, and the Regulations add other cases and set the procedures taken against the person jointly liable.
Does this article cancel the liability cases in the Agreement?
No. It states expressly that it does not prejudice the cases of joint liability set out in the Agreement and the Law.
More articles on Confidentiality and Tax Record Keeping
- Article 35
The article requires Authority employees, those working for it and recipients of tax information to keep it confidential, and permits disclosure only in the cases and under the controls the Regulations set.
1 - على موظفي الهيئة وجميع العاملين لديها أو لمصلحتها المحافظة على سرية المعلومات الضريبية التي تلقوها بحكم عملهم، ولا يجوز لهم الكشف عن تلك المعلومات إلا في ال
- Article 36
The article refers to the Regulations the period for keeping tax invoices, books, records and accounting documents.
تحدد اللائحة المدة اللازمة لحفظ الفواتير الضريبية والدفاتر والسجلات والمستندات المحاسبية.
- Article 45
The article punishes with a fine of up to SAR 50,000 anyone who does not keep invoices and records for the set period, obstructs Authority employees, or violates any other provision of the Law or the Regulations.
يعاقب بغرامة لا تزيد على (50.000) خمسين ألف ريـال، كل من: 1 - لم يلتزم بحفظ الفواتير الضريبية والدفاتر والسجلات والمستندات المحاسبية خلال الفترة المنصوص عليها ف
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.