English
العربية
Classification of VAT Violations: A Simplified Guide to Understanding Updated Regulatory Treatments
This simplified guide has been issued by the Zakat, Tax and Customs Authority (ZTA) to clarify some of the treatments related to the application of the regulatory provisions in force at the time of its issuance. Its content shall not be considered an amendment to or infringement of any of the laws and regulations in force in the Kingdom of Saudi Arabia .
The Authority affirms its commitment to implementing the explanatory treatments contained in this guide whenever applicable, based on the relevant regulatory texts. Should any of the explanations or content contained in this guide be amended in a manner that does not conflict with an existing regulatory text, the amended explanatory treatment shall only apply to transactions that take place after the date of publication of the updated version of the guide on the Authority's official website .
This guide has been prepared to clarify the decision of the Board of Directors of the Zakat, Tax and Customs Authority regarding amending the classification of violations related to value-added tax, including subsequent amending decisions .
In terms of classifying violations, all general violations begin with a warning to the violator, informing him of the nature of the committed violation, and granting him an appropriate period of time ranging between 30 and 60 days to correct the situation. This is with the exception of violations related to preventing or obstructing the Authority’s employees from performing their regular duties. In this case, the period granted does not exceed ten days from the date of imposing the last penalty. Successive penalties are imposed if the violation is repeated by the violator .
|
Violations and Penalties General Violations Tax According to the Provisions of Value Added Tax Value Added Tax |
|||||||||
|
Violation patrol |
Any violation after the sixth time |
time Sixth |
time Fifth |
time Fourth |
time Third |
time Second |
time First |
Violation |
M |
|
30 days |
50,000 |
40,000 |
30,000 |
20,000 |
15,000 |
10,000 |
alert |
Failure of the taxable person to issue tax invoices in accordance with the provisions of the system and regulations. |
1 |
|
30 days |
40,000 |
30,000 |
20,000 |
15,000 |
10,000 |
5,000 |
alert |
Failure of the taxable person to issue a credit or debit notice, or provide it to the customer, in accordance with the provisions of the system and regulations. |
2 |
|
30 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Failure by the taxable person to include the required information in tax invoices or related credit and debit notes. A fine will be applied according to each field of the invoice or note. |
3 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Failure to maintain invoices, records and accounting documents in accordance with the controls and provisions stipulated in the provisions of the system and regulations. The fine shall be applied separately according to each of the provisions that were violated. |
4 |
|
10 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Preventing or obstructing the Authority’s employees from performing their duties and job responsibilities. |
5 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Incorrect calculation of tax due on invoices issued to the end consumer. |
6 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Violation of any provision of the system or regulations. |
7 |
|
Violations and penalties specifically related to the provisions of the Electronic Invoicing Regulations, which are an integral part of the Executive Regulations of the Value Added Tax. |
|||||||||
|
30 days |
50,000 |
40,000 |
30,000 |
20,000 |
15,000 |
10,000 |
alert |
Failure to link all electronic invoicing systems used to issue electronic invoices or electronic notifications to the Authority’s systems - starting from the effective date specified for the requirement to link to the Authority’s systems - unless the person subject to the electronic invoicing regulations has evidence that the failure to link is due to a technical defect in the Authority’s systems. |
8 |
|
30 days |
40,000 |
30,000 |
20,000 |
15,000 |
10,000 |
5,000 |
alert |
Failure to commit to sharing electronic invoices or electronic notifications with the Authority in the required format and within the specified periods for their sharing with the Authority, and failure to inform the Authority through the means specified by it of any accidents, technical failures, or emergency matters that hinder the sharing process with the Authority’s systems - starting from the actual date specified for the requirement to connect to the Authority’s systems - unless the person subject to the electronic invoicing regulations has evidence that the failure to share is due to a technical defect in the Authority’s systems. |
9 |
|
30 days |
40,000 |
30,000 |
20,000 |
15,000 |
10,000 |
5,000 |
alert |
Failure of the person subject to the electronic invoicing regulations to issue electronic invoices or related electronic notifications required to be issued in accordance with the provisions of the electronic invoicing regulations within the statutory periods for their issuance, and failure to inform the Authority through the means specified by it of any accidents, technical failures, or emergency matters that hinder the process of issuing invoices or notifications, starting from the effective date of the electronic invoicing regulations. |
10 |
|
30 days |
40,000 |
30,000 |
20,000 |
15,000 |
10,000 |
5,000 |
alert |
Including any prohibited functions in the technical solution used to issue electronic invoices and electronic notifications, starting from the effective date of the Electronic Invoicing Regulations. |
11 |
|
30 days |
40,000 |
30,000 |
20,000 |
15,000 |
10,000 |
5,000 |
alert |
Deleting electronic invoices or associated electronic notifications, or modifying them after they are issued, using the technical solution used to issue them, starting from the effective date of the Electronic Invoicing Regulations. |
12 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Failure of the person subject to the electronic invoicing regulations to keep electronic invoices and electronic notifications in accordance with the storage format and mechanism stipulated in the electronic invoicing regulations and the time periods stipulated therein, starting from the effective date of the electronic invoicing regulations. |
13 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Failure to notify the Authority, through the means specified by it, of any accidents, technical failures, or emergency matters that hinder the process of issuing electronic invoices or electronic notifications, in accordance with the time periods specified by the Authority, starting from the effective date of the Electronic Invoicing Regulations. |
14 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Not including the QR code in the electronic invoice or electronic notification, starting from the effective date of the electronic invoicing regulation. |
15 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Failure to include all data fields, requirements, and other details required in electronic invoices or electronic notifications shared with the Authority - starting from the effective date specified for the requirement to link to the Authority's systems. |
16 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Failure to share electronic invoices or electronic notifications with customers in the required format - starting from the effective date specified for the requirement to link to the Authority’s systems. |
17 |
|
60 days |
40,000 |
30,000 |
20,000 |
10,000 |
5,000 |
1,000 |
alert |
Violation of any provision of the Electronic Invoicing Regulations and the executive decisions related to invoicing issued by the Authority - according to the date of obligation associated with the provision that was violated - and the fine shall be applied separately according to each of the provisions that were violated. |
18 |
The threshold for considering a violation as recurrent is that 12 months have not passed since the last time the violation was discovered. If the same violation is repeated after 12 months have passed from the decision to impose the penalty for the previous violations, it is considered a new violation and begins with a warning without a fine.
Reference: The Simplified Guide to Classifying General VAT Violations, Second Edition.
Comments
Greetings from Uganda!
I'm Twesige Selegio, Director of Wilma Fox Child Development Centre, a sanctuary for vulnerable children in Uganda. Our centre provides essential services to orphans and disadvantaged children, empowering them with the tools and resources necessary to thrive.
Our Mission:
We nurture the physical, emotional, and educational development of our children, enabling them to become confident, capable, and compassionate individuals. Every child deserves a chance to reach their full potential, regardless of their background or circumstances.
Sponsorship Opportunity:
We're reaching out to request sponsorship for a child at just $10/month. Your contribution will directly impact their life, providing:
1. Education and personal development
2. Healthcare and nutrition
3. A safe and nurturing environment
Make a Difference:
Your monthly gift of $10 will be a beacon of hope for a child in need. To learn more about our centre and the impact of your donation, please visit our website or contact me directly.
Donate Now
You can support us through GlobalGiving: https://www.globalgiving.org/donate/104179/wilma-fox-child-development-centre/
Get in Touch:
WhatsApp: +256785521916
Together, we can make a difference in a child's life. Thank you for considering this request!
Sincerely,
Twesige Selegio
Director, Wilma Fox Child Development Centre
https://kra31.cc/ – рабочая ссылка на Кракен - krakenonion.shop Вход
Кракен – ваш безопасный гид в мире защищенных сделок.
В условиях растущего цифрового контроля все больше пользователей выбирают способы максимально обезопасить свои онлайн-транзакции. Перейдя по ссылке Кракен, вы получите доступ к крупнейшему даркнет-маркетплейсу с эксклюзивными предложениями и многоуровневой системой безопасности.
КРАКЕН продолжает уверенно удерживать лидерские позиции, предлагая:
? Расширение товарной базы
? Интуитивно понятный интерфейс
? PGP-шифрование
? Систему гарантийных сделок
Пользователи могут быть уверены в конфиденциальности операций, так как площадка использует анонимные платежные методы.
Актуальные ссылки для доступа на Кракен
1 - Клирнет ссылка – https://kra31.cc/
2 - Онион ссылка – krakengwerfgvearg4w54y6ui78servdfhsbtgvot7trj.onion
3 - Резервная ссылка – https://2kraken2.com/
4 - Скачать Tor Browser – torproject.org
Почему Кракен – лучший выбор для анонимных покупок?
Кракен зарекомендовал себя как самая надежная площадка в своем сегменте. Вот что отличает его от конкурентов:
Максимальная анонимность
Перехода по официальной ссылке на Кракен вы можете быть уверенны что операции защищены проверенными технологиями защиты данных. Система полностью исключает возможность деанонимизации.
Гарантированная доставка
Уникальная система трекинга позволяет контролировать процесс с полной историей перемещений.
Широкий ассортимент
По ссылке на Кракен вы найдете разнообразные категории товаров с подробными описаниями.
Круглосуточная поддержка
Команда модераторов работает без выходных, оперативно решая любые вопросы.
Как обеспечить максимальную безопасность?
Всегда используйте VPN + Tor комбинацию при подключении к ссылке на Кракен
- Проверяйте PGP-ключи продавцов перед оплатой
- Всегда используйте оригинальную ссылку на Кракен
- Никогда не нарушайте правила OPSEC
- Храните криптовалюту в специализированных сервисах
Полезная информация о Кракен
https://ab-hof-weine.shop
Часто задаваемые вопросы
? Как создать аккаунт на Кракен?
Регистрация занимает 2 минуты и не требует электронной почты по официальной ссылке.
? Какие криптовалюты принимаются?
Биткоин (BTC), так же оплатить можно переводом на карту по номеру телефона.
? Что делать при проблемах с заказом на Кракен?
Система арбитража позволяет найти компромиссное решение в течение рабочих суток.
Кракен продолжает развивать платформу, оставаясь самым востребованным ресурсом для профессионалов. Ссылки на сайт Кракен всегда должны быть оригинальны.
Как зайти на Кракен через ТОР
Add New Comment