Zakat, Tax & Customs Authority Extends Fine Waiver to December 2025
The relief does not apply to penalties related to tax evasion or fines already paid prior to the effective date.

The Zakat, Tax & Customs Authority (ZATCA) has confirmed an extension of its 'Cancellation of Fines and Exemption from Financial Penalties' programme, now valid until December 31st, 2025.
Under the initiative, taxpayers can avoid fines tied to late registration, late payments, delayed filing of returns, VAT return corrections, and violations related to e-invoicing and general VAT provisions. The relief does not apply to penalties related to tax evasion or fines already paid prior to the effective date.
To benefit, taxpayers must ensure they're registered with the tax system, file all outstanding returns, and settle the principal tax amounts due. ZATCA allows instalment requests if submitted within the exemption period and if the payment schedule is adhered to.
ZATCA has published a simplified guide detailing which fines are covered, eligibility criteria, and the process for requesting instalments or corrections.
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