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What is the role of ZATCA in connection to VAT?

ZATCA executes and oversee all tax-related procedures in the Kingdom, registration and deregistration of taxpayers, management of the process of submitting tax returns and tax refunds, and conducts audits and inspection visits. ZATCA also has full authority to impose fines on those non-compliant with VAT Law and its Implementing Regulations.​
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Last Update: 06 Dec 2025 01:00 PM Saudi Arabia Time

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