Through the amendment of the Value Added Tax Law, ZATCA aims to achieve the following:
1. Amending the percentage for the penalty pertaining to late submission of VAT Return and the penalty for late payment currently imposed in the Law by reducing it.
2. Imposing a minimum and maximum limit to the failure of VAT return submission in case of a refundable or zero-rated VAT Return and the inclusion of a provision in case of repetition.
3. Imposing a maximum cap on the calculation of the late payment penalty. 
4. Amending the late payment penalty for persons that unjustly recover VAT from persons eligible for recovery as specified by the Regulations.
5. Adding new provisions to authorize ZATCA to seize taxpayer funds in case final tax debts are not settled in accordance to the conditions and controls that ZATCA must adhere to.