The Zakat, Tax and Customs Authority (ZATCA) conducted over 14,000 inspection visits during the past month of December, targeting markets and commercial shops in various regions and cities of the Kingdom.

ZATCA explained that the visits carried out by its regulatory and inspection teams covered a number of commercial sectors, the most prominent of which were: retail sector, the construction sector, and used car spare parts markets.

ZATCA indicated that the most prominent violations identified by the inspection teams included the absence of tax stamps, failure to issue electronic tax invoices, failure to include a QR code on electronic invoices, and the lack of tax stamps.

ZATCA stated that these visits aim to enhance the level of compliance with the tax laws applicable in the Kingdom, among the business taxpayers, and to limit commercial transactions that violate the instructions and controls that fall within the Authority's jurisdiction, in addition to being part of the regulatory efforts carried out by the field inspection teams.

In this context, ZATCA has called on consumers to report any establishment where any tax violations are observed, through the website (zatca.gov.sa) or the mobile application (ZATCA). ZATCA offers incentive rewards to those who report tax violations, at a rate of 2.5% of the value of the violations and fines, with a maximum of one million SAR and a minimum of 1,000 SAR. ​