Login to ZATCA’s Website: zatca.gov.sa
Select “Taxpayer Requests” from the Indirect Taxes (VAT) section
Tab “View Request” then “Create a New Request” and select “VAT Review Request” from the dropdown menu
Fill in the form and clarify review justifications, then write down the objection reasons and attach the supporting documents
The finical guarantee amount will popup automatically, then select Bank Guarantee and submit the request
You will receive a reference number notification
