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Find out moreThe first Law Update of 2024 is here, and our first focus of the year spotlights Healthcare and Lifesciences, a sector that is undergoing significant growth and development across the MENA region.
Our focus provides an insight into some of the most important regulatory updates across the region, such as the UAE’s groundbreaking law on the use of human genome, Kuwait’s resolution on nuclear and radioactive materials, the new regulations for healthcare services in Qatar, Egypt’s healthcare regulatory framework, and the impact of the Saudi Civil Transactions Law on the healthcare and life sciences sector … and there is so much more!
Beyond the healthcare pages our lawyers share with you multi-sector insights where you will discover articles on Dubai’s DIFC regulatory framework for startups, Bahrain’s commercial agencies law, and we also shed light on Kuwaiti civil code and the advantages of setting up a joint stock company in Saudi Arabia.
Read the full editionThe 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.
Shiraz Khan
Head of Taxation
s.khan@tamimi.com
Anas Salhieh
Senior Tax Executive
a.salhieh@tamimi.com
Janet Gooi
Associate
j.gooi@tamimi.com
Xavier Solanes
Associate
x.solanes@tamimi.com
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