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23 September 2023

08 Rabee' Al-Awwal 1445

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Law No. 21 of 2009 The Income Tax Law

Law Summary Record Type: LawNumber: 21Date: 17/11/2009 Corresponding to 30/11/1430 HijriNumber of Articles: 64Status: In force

Official Gazette :Issue: 12Offcial Journal Issue Publication Date: 27/12/2009 Corresponding to 11/01/1431 HijriPage from: 3

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Statute of limitation

57 Article

The right of the Department to assess the tax and financial penalties related to the Department in respect of a taxable year shall expire after five years following the year in which the taxpayer submitted the tax return. Should the taxpayer fail to submit the tax return, the right of the Department to assess the tax and financial penalties related to the tax return shall expire after ten years following the taxable year in respect of which the taxpayer did not file the tax return.

Should the taxpayer fails to register with the Department as provided in Article 12 of this law, the period provided above shall start from the date of discovering the activities of the taxpayer by the Department. In addition to the causes of interruption of the statute of limitation period provided in the Civil Law, the periods mentioned above shall be interrupted upon the notification of the taxpayer by a registered mail with acknowledgement of receipt of the following:

Assessment decision in accordance with the provisions of Article 22 to 26 of this law;
Payment of tax due or financial penalties
Referral of the dispute to the Tax Appeal Committee.

58 Article

The right of the Department to collect the tax and financial penalties related thereto shall expire after ten years following the year in which the amount of tax and financial penalties became due

59 Article

The right of a taxpayer to claim refund of taxes and financial penalties paid unduly shall expire after the elapse of the period mentioned in Article 39 paragraph 1 of this law.In addition to the causes of interruption of the statute of limitation period provided for in the Civil Law, the period mentioned in the previous paragraph shall be interrupted by the application of a taxpayer claiming the refund of the tax and financial penalties unduly collected notifying from the Department by a registered mail with acknowledgement of receipt.

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