ZATCA stated that the initiative’s extension, which ends on 31 May 2023, is motivated by a desire to help taxpayers who meet the requirements benefit from it to reduce the consequences of the covid-19 pandemic.
ZATCA has also clarified that the fines covered by the exemption decision, according to ZATCA, include fines for late registration in all tax systems, late payment, late filing of returns fines in all tax systems, and fines to correct VAT returns, as well as fines for violations of VAT field control related to applying the e-invoicing regulations and other general regulations.
Source: gov.sa
