This taxpayer charter sets out the minimum standards you, as a valued taxpayer and important member of the Kingdom’s business community, can expect from the General Authority of Zakat and Tax (GAZT), and addresses the expectations that GAZT has of you.
What you can expect from GAZT
We will engage with you in a professional, efficient and effective manner at all times
You can expect all GAZT representatives and agents to treat you with courtesy and respect at all times. We aim to provide you with a professional service and assistance in the most effective and efficient manner within the time frame specified in the law and regulations.
We will interact with you as a partner in VAT implementation success
You can expect to be treated as an honest and truthful individual/person.
Specifically, we presume that:
- The information you provide is complete and accurate
- You pay any VAT you owe
- You claim only what you are entitled to
If you make a mistake, we give you the opportunity to explain your mistake and to rectify it. We endeavor to listen to you and take your explanation into account.
We will make it easy for you to access the information you require
We will try to make your engagement with us in the sense of partnership, in order to facilitate VAT compliance. This involves making it as easy as possible for you to understand your VAT obligations and how to meet them and find answers to all your questions – by, for example, providing publicly available guidance.
We accept that someone else can represent you
We fully accept for you to be represented by a person of your choice and to provide him with the advice and assistance in fulfilling your VAT obligations. Your representative may deal directly with GAZT staff on your behalf.
Advice and assistance may include:
- Advising on the VAT treatment of transactions
- Preparing VAT returns and VAT refund requests, preparing VAT and Group VAT registration applications
- Representing you in any disputes with GAZT
We can only deal with representatives if you inform GAZT and authorize GAZT to deal with your representative.
We will deal with complaints promptly and in a fair manner
Where you are not satisfied with our service, you have the right to submit a complaint. We recommend that you first try to resolve the matter directly with the relevant GAZT member of staff. If, however, this does not resolve the matter, we welcome you to submit your complaint through any of our channels
. Any complaint will be taken seriously, reviewed and responded to in a timely manner.
You are entitled to our service in Arabic or English, at your choice.
When handling your data we will ensure that any information you provide is protected and stored securely, that we share it with other organizations only when it is lawful to do so and that we don’t keep the information longer than necessary.
What GAZT expects from you
Accuracy in transactions
In engaging with GAZT, you should always be truthful and act within the law. This includes:
- Providing correct information on your VAT returns, activity statements and any other required documentation
- Providing the full facts and circumstances when you seek our advice
- Answering questions completely and accurately
Know what your representative does on your behalf
If you choose to have a representative, we ask that you make sure you are aware of your representative’s activities including the information and VAT payments they provide to us. You are also responsible for making sure that your representative provides this information and VAT payments within the time limits specified in law.
We appreciate you working with us in a supportive manner while dealing with GAZT staff.
Take reasonable care to avoid mistakes and notify us promptly in case of any mistakes
We ask you to take reasonable care to avoid mistakes when providing information, filing VAT returns or claiming VAT refunds. Where you identify any mistakes made, we expect that you inform us immediately. We will work with you to remedy the situation.
Submit your VAT returns and VAT payments on time
We expect that you submit your VAT return and any applicable VAT payments within the timeframe set out in law.
Keep accurate records and protect your information
You, or your representative should keep accurate records that support what you tell or submit to GAZT. You should not share any confidential information with others, other than your designated tax representative and inform us immediately should you think that someone else knows your GAZT portal identification details.