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The Royal Court has issued circular No. 26040 approving the TDRC Rules on 18 December 2019.
The circular clarifies the application of the rules to outstanding objections as well as the jurisdiction of the committees. According to the circular, taxpayers who had previously appealed to the Board of Grievances (“BOG”) and received a decision stating that the BOG does not have any jurisdiction to hear the case have 60 days from the effective date of these rules or the BOG Decision (whichever is later) to appeal to the Appellate Committee. In addition, the circular provides that the tax committees will also have jurisdiction to deal with disputes related to zakat assessments.
The key takeaways from the rules are as follows:
The publication of the TDRC rules is a welcome development and provides clarity in a number of areas that were previously uncertain. KSA taxpayers should seek to understand the impact of these rules on their tax disputes.
Previously, it was possible to refer a case to the ADRC after the submission of the objection to the TDRC. It remains to be seen whether this practice will continue or whether the ADRC’s role will be limited to negotiating a settlement before the case is referred to the TDRC.
In terms of immediate actions points, taxpayers that have pending objections outstanding at the GAZT level for more than 90 days may need to request the case to be transferred to the ADRC or submit an objection to the TDRC. Taxpayers that previously submitted an appeal to the BOG and the case was rejected on the basis of non-jurisdiction will be required to consider whether they would like to appeal to the Appellate Committee and submit this appeal within the permitted timeframe.
Please contact the Al Tamimi tax team if you have any questions in relation to the above or require any assistance with tax objections or appeals.
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