Description of offence
Fine
Submit false documents to evade the payment or reduce VAT due or unlawfully obtain refunds for tax
At least the amount of the VAT due, up to three Times the value of the goods or service subject of the evaded tax
Move or attempt to move goods in or out of the Kingdom without paying the VAT due
At least the amount of the VAT due, up to three Times the value of the goods or service subject of the evaded tax
Failure to apply for VAT registration
SAR 10,000
Failure to submit the Tax Return
5% - 25% of the value of the Tax that would have had to be declared
Failure to pay tax due
5% of the value of the unpaid Tax for each month or part thereof the Tax has not been paid
Issuance of Tax Invoice by non-registered Person
Maximum SAR 100,000 without prejudice to any stricter penalty provided in any other law
Failure to keep Tax Invoices, books, records and accounting documents
Maximum SAR 50,000
Prevention or obstruction of GAZT employees from performing duties
Maximum SAR 50,000
Violation of any provision of the VAT Regulations or the VAT Law
Maximum SAR 50,000
Filing incorrect tax return, amend a tax return or file any document resulting in a lower amount due
50% of the value of the difference between the calculated Tax and the Tax due
Note: If the same violation is repeated within three years from the date of issuing the Authority's final decision of the violation, it is permissible to double the fine imposed on the offender under that decision.
