{"id":109759,"date":"2026-09-03T14:14:43","date_gmt":"2026-09-03T11:14:43","guid":{"rendered":"https:\/\/amlak.net.sa\/?p=109759"},"modified":"2026-09-03T14:14:44","modified_gmt":"2026-09-03T11:14:44","slug":"%d8%a8%d9%85%d8%b4%d8%b1%d9%88%d8%b9-%d8%aa%d9%86%d8%b8%d9%8a%d9%85%d9%8a-%d8%ac%d8%af%d9%8a%d8%af-%d8%b2%d8%a7%d8%aa%d9%83%d8%a7-%d8%aa%d8%b4%d8%af%d8%af-%d8%a7%d9%84%d8%b1%d9%82%d8%a7","status":"publish","type":"post","link":"https:\/\/amlak.net.sa\/en\/109759\/","title":{"rendered":"With a new regulatory proposal, \u00abZatka\u00bb tightens oversight of accounting firms with penalties that could lead to revocation"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Announced <strong><a href=\"https:\/\/zatca.gov.sa\/\">Zakat, Tax and Customs Authority<\/a><\/strong> A new draft regulates the conditions and standards for offices and licensed individuals who provide their services on behalf of the designated individuals, including stricter controls on registration and activity, and penalties ranging from the final cancellation of registration in cases of involvement in tax evasion or tax fraud.<br>The project requires offices and licensed entities wishing to provide tax accounting and tax services to register with the electronic \u00abWotaf\u00bb service, in addition to fulfilling the eligibility requirements specified by the authority.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>New controls for licensed operators<\/strong><br>According to the proposed rules, the licensed entity must approve the delegation issued by the contractor, while acknowledging the obligation to comply with all the conditions and regulations governing the services provided. The rules also emphasized the need for the licensed entity and its employees to possess good character and conduct, and that no judgment regarding a crime against honor and integrity or fraud had been issued against them during the previous ten years.<br>The controls also prohibit dealing with anyone who has been proven to have committed or participated in acts related to tax evasion or tax fraud.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Specific services for accounting offices<\/strong><br>The project has determined the scope of services that the licensed entity can provide on behalf of the obligated parties, which include assistance in registration procedures, filing and amending tax returns, as well as submitting recovery requests.<br>The powers also include submitting objections and requests for settlement, attending meetings, and communicating with the authority on behalf of the person in charge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In return, the authority has identified services that licensed entities may not perform, including paying zakat or <strong><a href=\"https:\/\/amlak.net.sa\/en\/103012\/\">Tax <\/a><\/strong>On behalf of the person in charge.<br>The prohibitions also include representing the person in tax and customs committees or in courts, as well as services related to customs clearance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Inspection and review of the work of licensed entities<\/strong><br>The rules granted the agency\u2019s employees the authority to conduct inspections and audits on licensees, with the aim of verifying their compliance with the specified regulations.<br>The Authority is required to notify the licensee 20 days before the start of the inspection procedures, with permission to conduct the inspection without prior notice when there is suspicion of serious violations or if the licensee refuses to cooperate with the Authority\u2019s procedures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sanctions begin with a warning and end with the cancellation of registration<\/strong><br>The penalties set by the project vary according to the nature of the violation, ranging from issuing a warning to requiring the licensed entity to take specific corrective measures, to restricting the scope of services that they are allowed to provide.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Employees who are licensed can also be required to attend educational courses; penalties may range from partial or complete suspension of registration for a period not exceeding 60 days.<br>The authority classified a number of practices as serious violations that warrant the cancellation of registration, including assisting the person in question to evade zakat or tax, or providing false information or documents intentionally.<br>Additionally, allowing an unauthorized person to use the \u00abVot\u00bb service data constitutes a serious violation that may result in the license holder being prohibited from re-registering for up to 3 years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>30-day deadline to rectify the situation<\/strong><br>The authority granted current licensees a 30-day period from the date the new standards came into effect to rectify their situations and complete the required requirements.<br>At the same time, she emphasized that the delegation of authority granted to the licensed entity does not transfer the primary responsibility for the obligated person; the obligated person remains the primary responsible for fulfilling all his zakat and tax obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading time: <\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">Minutes<\/span><\/span>The Zakat, Tax and Customs Authority announced a new project to regulate the terms and standards of offices and licensees providing services on behalf of taxpayers. This includes stricter controls for registration and business operations, and penalties that can reach permanent revocation of registration in cases of involvement in zakat or tax evasion. The project requires offices and licensees wishing to provide zakat and tax accounting services to register with the &quot;Fawd&quot; electronic service, among other things\u2026 <a title=\"With a new regulatory proposal, \u00abZatka\u00bb tightens oversight of accounting firms with penalties that could lead to revocation\" class=\"read-more\" href=\"https:\/\/amlak.net.sa\/en\/109759\/\" aria-label=\"Read more about With a new organizational project: Zatka tightens oversight of accounting offices with penalties that can lead to cancellation\">Read more<\/a><\/p>","protected":false},"author":27,"featured_media":52095,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"amlak_video_sent":"","footnotes":""},"categories":[104],"tags":[],"class_list":["post-109759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation-and-regulations"],"acf":{"amlak_post_excerpt":"\u0645\u0634\u0631\u0648\u0639 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