Tax Lawyer in Saudi Arabia for Zakat and Tax Disputes
If you have received a zakat or tax assessment or a fine from the Zakat, Tax and Customs Authority (ZATCA), a tax lawyer can help you act within very short deadlines: 60 days to object to ZATCA, then 30 days for the next step. If the first deadline passes, the decision generally becomes final. At Al Safwa Law Firm and Legal Consultations, we review the decision and its documents, draft the objection to ZATCA and, when needed, file and follow the case before the dispute and appellate circuits of the General Secretariat of Zakat, Tax and Customs Committees (GSTC).
In Saudi Arabia, zakat, income tax, withholding tax, VAT and real estate transaction tax (RETT) are administered by ZATCA. Disputes over its decisions are decided by the GSTC committees under the Zakat, Tax and Customs Committee Procedures (Royal Order No. 25711 dated 8/4/1445H, 23 October 2023).
- Reviewing the assessment or fine and its deadlines
- Drafting the objection to ZATCA
- Filing the case before the GSTC dispute circuits and appealing
- Representing you in settlement with ZATCA’s internal committee
Why You Need a Tax Lawyer Before Objecting to ZATCA
Short Deadlines That Decide the File
You have 60 days from the day after you are notified of a ZATCA decision to object to it with ZATCA. If you do not object within that period, the decision generally can no longer be challenged before any other body (Articles 5 and 6 of the Committee Procedures). Days are calendar days, including official holidays (Article 1). A zakat and tax lawyer in Saudi Arabia checks this date first, before preparing the objection.
Legal and Accounting Grounds
A well-prepared objection combines a legal argument with accounting evidence: returns, financial statements, invoices and contracts. We organize these documents and link every contested item to the evidence that supports it.
Choosing the Right Route
After ZATCA responds, you can ask for the objection to be referred to ZATCA’s internal committee for settlement, or file a lawsuit directly with the GSTC dispute circuits. Each route affects the timeline differently, and anything already settled with the internal committee cannot be included in a later objection (Article 5).
How We Handle Your Zakat or Tax File
Receiving the Decision and Documents
You send us the ZATCA decision on WhatsApp, with the date you were notified and the related return, so we can calculate the time left straight away.
Analyzing the Contested Items
We review each item of the assessment or fine and separate what can be contested from what must be paid, because an objection does not suspend payment of the uncontested amount.
Objection, Then Lawsuit
We draft the objection to ZATCA. If it is rejected, or ZATCA does not decide within 90 days, we file the lawsuit electronically with the GSTC dispute circuits.
Appeal and Follow-Up
We follow the dispute circuit’s decision and, where there are grounds, file an appeal within 30 days, then follow the file until the final decision.
Zakat and Tax Disputes We Handle
Zakat Assessments
Objections to zakat assessments and adjustments to the zakat base, with the documents that support your zakat return.
- Reviewing the zakat base and the return
- Contested additions and deductions
- Drafting the objection to ZATCA
- Lawsuit before the dispute circuits
Value Added Tax (VAT)
Objections to VAT assessments and VAT fines, after a review of your tax invoices, VAT returns and accounting records.
Income Tax, Withholding Tax and RETT
Disputes over income tax and withholding tax on payments to non-residents, for companies, foreign-owned businesses and investors.
We also handle objections to real estate transaction tax (RETT) decisions. Council of Ministers Decision No. 239 dated 14/3/1446H, which approved the RETT Law, names the primary and appellate committees provided for in the Income Tax Law as the competent judicial body for these disputes. For the property side of a transaction, see our real estate lawyer page.
Violations and Fines
Objections to fines and violation decisions before the competent dispute circuits. The VAT fines below are taken from ZATCA’s Taxation Violation Fines page, checked on 4 November 2026. They can change, so check the page before relying on them.
| Violation (VAT) | Fine published by ZATCA |
|---|---|
| Failure to apply for VAT registration | SAR 10,000 |
| Failure to submit the tax return | 5% to 25% of the tax that should have been declared |
| Incorrect return, amendment or document lowering the tax due | 50% of the difference between the calculated tax and the tax due |
| Failure to pay the tax due | 5% of the unpaid tax for each month or part of a month |
| Submitting false documents to evade VAT, or moving goods in or out of the Kingdom without paying it | At least the VAT due, up to three times the value of the goods or services concerned |
If the same violation is repeated within three years of ZATCA’s final decision on it, the fine may be doubled.
Customs Disputes
Objections to customs decisions before the customs dispute circuits, which apply the Unified Customs Law of the GCC States and its Implementing Regulations. This covers objections to collection decisions, to fines and to refused refund requests (Article 3). Collection of contested customs duties, other charges and established customs fines is not stayed unless a bank guarantee or cash security covering the full amount is provided (Article 7).
Settlement With ZATCA
We represent you before ZATCA’s internal committee to settle the dispute before it reaches the dispute circuits. The committee may negotiate at any stage of the case, and a settlement you accept in writing within the set period is final and ends the lawsuit (Article 8).
Stages of Objecting to a ZATCA Decision
Objection to ZATCA: 60 Days
Any person subject to a ZATCA decision may object to it with ZATCA within 60 days from the day after notification, and ZATCA must decide on the objection within 90 days of filing (Article 5 of the Zakat, Tax and Customs Committee Procedures).
Settlement or Lawsuit: 30 Days
Within 30 days from the day after you are notified that the objection was rejected or only partly accepted, or after 90 days pass without a decision, you either ask for referral to the internal committee for settlement or file a lawsuit directly with the dispute circuits. If settlement fails, you have 30 days to take the dispute to the dispute circuits (Article 5).
Lawsuit Before the Dispute Circuits
The lawsuit is filed electronically through the GSTC’s Hiyad portal, and the service page lists no fees. The statement of claim sets out the subject of the case, its grounds, the claimant’s requests and the supporting evidence. Each statement of claim may cover only one objection filed with ZATCA. Missing information must be completed within 15 days of notice, or the lawsuit is deemed not filed (Article 11).
Appeal: 30 Days
An appeal against a dispute circuit’s decision may be filed within 30 days from the day after the date set for its receipt, through the GSTC electronic system (Articles 31 and 34). Dispute circuit decisions are final in lawsuits where the amounts payable do not exceed SAR 50,000 (Article 33).
When Should You Hire a Tax Lawyer?
Some decisions only need a quick review; others need full representation through to the appeal. These are the four points where a tax lawyer’s review matters most:
Case 1: You received an assessment
To calculate the deadline and review the items before the 60 days run out.
Case 2: ZATCA imposed a fine
To check its legal basis and object to it with supporting documents.
Case 3: Your objection was rejected
To choose settlement or a lawsuit within the 30 days.
Case 4: A dispute circuit issued its decision
To assess an appeal within 30 days of receiving the decision.
Paying While You Object
An objection filed by a taxpayer in zakat and tax cases does not affect the obligation to pay the uncontested amount that is legally due (Article 7 of the Committee Procedures). So we split your file into:
- The contested items and the grounds for objecting to each
- The uncontested amounts that must be paid
- The accounting documents supporting each item
This split lowers the risk of late-payment fines. For VAT, for example, ZATCA’s published fines table sets the fine for failure to pay the tax due at 5% of the unpaid tax for each month or part of a month (checked on 4 November 2026).
Three Mistakes to Avoid in a Tax Objection
Missing the 60 Days
If you do not object to ZATCA within 60 days, its decision generally can no longer be challenged before any other body (Article 6). The exception is where the competent circuit finds that the decision did not meet the statutory requirements. Periods run in calendar days, including official holidays (Article 1), and if the last day falls on an official holiday, the period extends to the next working day (Article 46).
Objecting Without Documents
An objection without the supporting returns, financial statements and invoices weakens your position before ZATCA and the dispute circuits. Arabic is the official language of the proceedings, so any memorandum or document in another language must come with an Arabic translation certified by a licensed translation office (Article 45).
Stopping All Payments
An objection does not suspend payment of the uncontested amounts, and paying them late can lead to new fines.
How to Choose a Tax Lawyer in Saudi Arabia
Check the license
Ask for the lawyer’s name and license number, and verify the license with the Ministry of Justice or the Saudi Bar Association.
Ask about accounting knowledge
A tax dispute means reading financial statements and returns, not only following the procedure.
Define the scope
An objection to ZATCA, a lawsuit before the dispute circuits, or an appeal?
Understand fees and updates
Ask what the fees cover and how you will receive updates on your file.
Objection, Lawsuit or Appeal: What Is the Difference?
The Committee Procedures call the first stage an objection (tazallum in Arabic), filed with ZATCA itself. The second stage is a lawsuit before the Zakat, Tax and Customs Dispute and Violation Committees, after the objection is rejected or settlement fails. ZATCA’s Submit Objection to GSTC Secretariat e-service lets you escalate a rejected objection to the GSTC. The appeal then goes to the appellate circuits, which decide objections to dispute circuit decisions.
| Stage | Filed with | Deadline | Source |
|---|---|---|---|
| Objection | ZATCA | 60 days from the day after notification | Article 5 |
| Settlement request or lawsuit | ZATCA internal committee or GSTC dispute circuits | 30 days from rejection, partial acceptance or 90 days without a decision | Article 5 |
| Appeal | GSTC appellate circuits | 30 days from the day after the date set for receiving the decision | Articles 31 and 34 |
Tax Lawyer Fees: What Affects the Scope
Fees depend on the value of the assessment or fine, the number of items and the stage of the file, and the amount becomes clear once we have reviewed the decision and documents. The main factors are:
- The value of the contested assessment or fine
- The number of items and years in dispute
- The stage: objection, lawsuit or appeal
- The volume of accounting documents
- Whether a review by a certified public accountant is needed
The GSTC service page lists no fee for filing a lawsuit, and we explain what our fees cover before any agreement.
Choose the Service for Your Stage
Legal Consultation
To review the decision and calculate the time left before taking any step.
Objection Drafting
To prepare a reasoned objection to ZATCA, item by item, with its documents.
Lawsuit Before the Dispute Circuits
To file the lawsuit electronically and follow it until the decision.
Business Financial Disputes
For financial and commercial disputes linked to the tax file.
Tax Cases Handled From Jeddah Across Saudi Arabia
Al Safwa Law Firm and Legal Consultations is based in Jeddah. Office visits are by prior appointment, Sunday to Thursday, 2 to 5 pm, and customer service by phone and WhatsApp runs daily from 8 am to 12 midnight.
Lawsuits before the dispute circuits are filed electronically, litigation can be conducted remotely (Article 2), and a case may be heard by any circuit with subject-matter jurisdiction regardless of location, except customs smuggling cases (Article 4). This is how we follow tax files across the Kingdom.
Corporate Lawyer
For foreign investors and company obligations, see our foreign investment lawyer page.
FAQs About Hiring a Tax Lawyer in Saudi Arabia
How long do I have to object to a ZATCA decision?
You have 60 days from the day after you are notified of the decision to object with ZATCA, and ZATCA must decide on the objection within 90 days of filing (Article 5 of the Zakat, Tax and Customs Committee Procedures). Days are calendar days, so weekends and official holidays count toward the 60 days.
What happens if I miss the objection deadline?
If you do not object with ZATCA within 60 days, the decision generally cannot be challenged before any other body. The exception is where the competent circuit finds that the decision did not meet the statutory requirements of the zakat, tax and customs laws and regulations (Article 6). This is why the notification date matters so much.
Does an objection suspend payment of the tax?
No. An objection in zakat and tax cases does not affect your obligation to pay the uncontested amount that is legally due (Article 7). Only the contested items are in dispute, so paying the rest on time avoids late-payment fines, which ZATCA’s VAT fines table calculates for each month or part of a month.
Where is a zakat or tax lawsuit filed in Saudi Arabia?
Before the Zakat, Tax and Customs Dispute and Violation Committees, electronically through the Hiyad portal of the General Secretariat of Zakat, Tax and Customs Committees (GSTC). You file within 30 days of ZATCA rejecting your objection or of the 90-day decision period passing, and any circuit with subject-matter jurisdiction may hear the case (Articles 4 and 5).
How long do I have to appeal a dispute circuit decision?
Within 30 days from the day after the date set for receiving the decision, through the GSTC electronic system (Articles 31 and 34). The appeal must state the details of the decision, the grounds of appeal and your requests. Dispute circuit decisions are final where the amounts payable do not exceed SAR 50,000 (Article 33).
Is there a fee to file a case with the zakat and tax committees?
No. The GSTC page for its Register a New Case service lists no fees for filing a zakat, tax or customs lawsuit through the Hiyad portal or the mobile app (checked on 4 November 2026). A lawyer’s fees are a separate matter and depend on the scope of the file.
Talk to Our Tax Disputes Team
Whether you run a Saudi company, a foreign-owned business or are an individual taxpayer, a tax lawyer’s first task is to check the dates. Send the ZATCA decision and the date you were notified on WhatsApp, and we will tell you the time left and the next step. Customer service runs daily from 8 am to 12 midnight, or you can contact us through the website.