The Zakat, Tax, and Customs Authority (ZATCA) conducted more than 14,000 inspection visits during the last May. The inspections targeted several markets and malls across the Kingdom of Saudi Arabia.
ZATCA has stated that the visits were conducted by its monitoring and inspection teams, in collaboration with the National Anti-Commercial Concealment Program (Tasattur) and included several commercial sectors, notably, retail, tobacco, markets, and gold.
According to ZATCA, the most common violations detected by the inspection teams included the failure to add a quick response (QR) code in electronic invoices, failure to present tax seals, and failure to issue electronic debit or credit notices, in addition to the violation of not issuing an electronic tax invoice.
The inspection visits promote business sector taxpayers' compliance with the provisions of the tax laws in force in the Kingdom of Saudi Arabia, and reduce commercial transactions that violate the instructions and controls subject to ZATCA's competence. The visits also reflect the oversight efforts exerted by the field inspection teams.
ZATCA calls on consumers to report any business that commits tax violations, via the website (zatca.gov.sa), or through the Authority's smart phone application (ZATCA). The Authority offers incentives to individuals who report tax violations at a rate of 2.5% of the value of violations and fines, with a maximum of SR 1,000,000 and a minimum of SR 1,000.