Riyadh: The Zakat, Tax and Customs Authority (ZATCA) has called on business sector establishments subject to Value-Added Tax (VAT) with annual goods and services revenues exceeding SAR40 million to submit their tax returns for December 2025. Establishments with annual goods and services revenues not exceeding SAR40 million are also required to file their tax returns for the fourth quarter of 2025. The deadline for both categories is January 31, 2026.
According to Saudi Press Agency, the authority urged enterprises to file their tax returns promptly through its website, zatca.gov.sa, or via the authority's mobile application, ZATCA. It noted that late filing incurs penalties ranging from a minimum of 5% to a maximum of 25% of the tax due.