To mitigate the impact on economic activities arising due to pandemic COVID-19. In addition, to the initiatives postpone for three months the filing and the associated payment obligations, the general authority of Zakat and Tax has announced the following initiatives applicable during the period from March 18, 2020 to June 30, 2020:

1. All fines related to late submissions imposed on taxpayers by the regulations will be canceled when submitting tax returns that were not submitted on the due date of their submission or when any tax declarations previously submitted to GAZT are modified, provided that taxpayers submit or amend them during the period from March 18, 2020 to June 30, 2020 and pay all amounts due to GAZT after submission or amendment within the period ended on June 30, 2020.

   
   

2. All fines relate to late registration imposed on taxpayers by the regulations will be canceled when any person registers with GAZT under tax regulations that GAZT supervises its application during the period from March 18, 2020 to June 30, 2020 even if the date of registration relates to any period prior March 18, 2020 provided that he register and submits all required returns to GAZT from the due date or registration and pays the amounts due within the period ended on June 30, 2020.

   
   

3. GAZT will accept all installments requests for all amounts due from taxpayers according to the above point 1 and 2 without limiting the ceiling of amounts that can be paid on installments. All installments will be accepted without any fines being charged for the amounts due from the due date until June 30, 2020. Calculating the fines will resume from July 1, 2020 till submission of final payment as agreed upon with the taxpayer, provided that the installment request is submitted during the period from March 18, 2020 to June 30, 2020.

   
   

4. All fines resulting from any obligations that must be paid during the period from March 18, 2020 to June 30, 2020 will be canceled. However, fines resulting from the obligations related to the periods before or after March 18, 2020 or after June 30, 2020 will not be cancelled, with the exception of the fines arising from the above point 1 and 2.