Executive summary
Saudi Arabia’s General Authority of Zakat and Tax (GAZT) originally extended the 2020 tax filing and payment deadlines by three months on 20 March 2020.
The Ministry of Finance issued Ministerial Resolution (MR) No. 3430, on 29 March 2020, providing relief from tax penalties and allowing tax due to be paid by installments. The GAZT issued a supporting circular (the Circular) on the same day. The relief initially covered the period from 18 March to 30 June 2020…