{"id":109896,"date":"2026-09-07T12:15:29","date_gmt":"2026-09-07T09:15:29","guid":{"rendered":"https:\/\/amlak.net.sa\/?p=109896"},"modified":"2026-09-08T10:38:18","modified_gmt":"2026-09-08T07:38:18","slug":"%d8%a8%d8%a7%d9%84%d8%aa%d9%81%d8%a7%d8%b5%d9%8a%d9%84-%d8%b7%d8%b1%d8%ad-%d9%85%d8%b4%d8%b1%d9%88%d8%b9-%d8%ac%d8%af%d9%8a%d8%af-%d9%84%d8%aa%d8%b5%d9%86%d9%8a%d9%81-%d8%a7%d9%84%d9%85%d8%ae%d8%a7","status":"publish","type":"post","link":"https:\/\/amlak.net.sa\/en\/109896\/","title":{"rendered":"In detail... A new draft proposal has been introduced to classify violations and penalties under the Real Estate Transactions Tax"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Opened <strong><a href=\"https:\/\/zatca.gov.sa\/\">Zakat, Tax and Customs Authority<\/a><\/strong> Public Consultation with the Financial and Regulatory Sectors on the Draft \u00abClassification of Violations and Penalties for Real Estate Transaction Tax\u00bb on the Isti'lal survey platform from September 3 to October 3, 2026, in a move aimed at establishing a clearer framework for classifying violations and determining the associated penalties.<br>The project aims to govern the implementation of<strong><a href=\"https:\/\/amlak.net.sa\/en\/1587\/\"> Real estate transaction tax<\/a><\/strong> Standardizing the mechanism for handling violations, while enhancing clarity and transparency for parties involved in real estate transactions regarding the types of violations, the penalties prescribed for each, and the mechanism for imposing fines.<br>The proposed classification establishes specific rules for calculating the value of violations, primarily tax evasion violations. The determination of the fine is based on a set of criteria that are applied collectively according to the relative weight assigned to each criterion, ultimately determining the total weight upon which the fine is based.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3 Levels of Fines for Tax Evasion<\/strong><br>The project measures the extent of tax evasion by calculating the ratio of the evaded tax to the total tax due on the real estate transaction in question.<br>This percentage is calculated by dividing the amount of tax that was not paid as a result of tax evasion by the total tax<strong><a href=\"https:\/\/amlak.net.sa\/en\/109557\/\"> Real estate transactions <\/a><\/strong>Available for distribution before accounting for the impact of tax evasion.<br>According to the proposed classification, this criterion is assigned a relative weight of up to 40%. If the proportion of the tax subject to evasion is less than 10% of the total tax due, the relative weight is 0%, while it rises to 10% when the ratio ranges between 10% and 25%.<br>The weight is 20% if the evasion rate exceeds 25% but is 50% or less, and rises to 30% when the rate exceeds 50% but is 90% or less, while the maximum rate of 40% applies if the tax subject to evasion exceeds 90% of the total tax due.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Falsified Documents and Repeated Violations<\/strong><br>The severity of the violation is not determined solely by the percentage of the tax evaded; the proposed classification takes into account the types of tax evasion and aggravating circumstances, with a relative severity of up to 60%.<br>The bill imposes a penalty of 30% in the event that forged, fabricated, or false documents, information, statements, or records\u2014or the equivalent thereof\u2014relating to a real estate transaction are submitted, or in the event that any other act is committed with the intent to evade taxes.<br>A penalty of 30% is also imposed if the offender has previously been found guilty of evading real estate transaction tax.<br>According to the draft, \u201crepeated violation\u201d refers to the commission of a tax evasion violation within 12 months of the date of issuance of the Authority Governor\u2019s decision finding a tax evasion violation. If more than one criterion applies to a single violation, the weightings assigned to each criterion are added together to determine the total weighting, provided that the sum of the weightings does not exceed 100%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The total weight determines the amount of the evasion fine<\/strong><br>The bill links the total amount of the violation to the amount of the fine imposed for tax evasion, with penalties ranging from a fine equal to the amount of tax evaded to three times that amount.<br>If the total weight of the violation is less than 40%, the fine shall be equal to the amount of tax evaded, while it shall be doubled when the total weight ranges from 40% to less than 70%.<br>If, however, the total weight ranges between 70% and 100%, the fine shall be three times the amount of the tax evaded.<br>This classification is based on the first paragraph of Article 15 of the Real Estate Transactions Tax Law, which provides for a fine not exceeding three times the amount of the tax evaded in cases of tax evasion, with the same penalty applying to anyone proven to have participated in, aided, or facilitated the evasion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Fines of up to 50,000 riyals for other violations<\/strong><br>The draft also specifies a mechanism for addressing other violations of the provisions of the Real Estate Transactions Tax Law and its implementing regulations, excluding cases of tax evasion.<br>Paragraph 3 of Article 15 of the regulations stipulates that anyone who violates any provision of the regulations or bylaws shall be subject to a fine not exceeding the amount of the tax due or 50,000 riyals, whichever is greater.<br>According to the proposed classification, the fine for providing incorrect information regarding a real estate transaction ranges from 5,000 to 50,000 riyals; the same fine applies for failure to register a real estate transaction in accordance with the provisions of the law and regulations.<br>Penalties also apply for failing to retain documents and records required for tax purposes for the prescribed periods; in such cases, the fine ranges from 5,000 to 50,000 riyals. As for failure to cooperate with the Authority during an audit or failure to provide the requested information when asked, the proposed fine ranges from 1,000 to 50,000 riyals.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The same penalties apply to failure to cooperate with the Authority\u2019s employees during inspection procedures, or failure to allow them access to books, records, invoices, and accounting documents on file, or to allow them to take copies of such documents and retain them for examination purposes, with fines ranging from 1,000 to 50,000 riyals.<br>The bill also stipulates a fine ranging from 1,000 to 50,000 riyals for any other violation of any provision of the Real Estate Transactions Tax Law or its implementing regulations.<\/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\"> 3<\/span> <span class=\"rt-label rt-postfix\">Minutes<\/span><\/span>The Zakat, Tax, and Customs Authority has opened a public comment period for the finance and oversight sectors regarding the draft \u00abClassification of Violations and Penalties for Real Estate Transactions Tax\u00bb on the Isti'lal survey platform from September 3 to October 3, 2026, in a move aimed at establishing a clearer framework for classifying violations and determining the associated penalties.The draft regulation aims to improve the governance of the real estate transaction tax and standardize the mechanism for handling \u2026 <a title=\"In detail... A new draft proposal has been introduced to classify violations and penalties under the Real Estate Transactions Tax\" class=\"read-more\" href=\"https:\/\/amlak.net.sa\/en\/109896\/\" aria-label=\"Read more about the details... A new draft classification of violations and penalties for the real estate transaction tax has been proposed\">Read more<\/a><\/p>","protected":false},"author":27,"featured_media":109897,"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-109896","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation-and-regulations"],"acf":{"amlak_post_excerpt":"\u0627\u0644\u0647\u064a\u0626\u0629 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