1- Anyone who does not submit an application for registration within the periods specified in the regulations shall be punished with a fine of (10,000) ten thousand riyals.
2- Anyone who submits an incorrect tax return to the Authority, or amends a tax return after submitting it, or submits any document to the Authority regarding the tax due on him, resulting in an error in calculating the tax amount that is less than due, will be punished. A fine equivalent to 50% of the value of the difference between the calculated and due tax
3- Anyone who does not submit a tax return within the period specified by the regulations shall be punished with a fine of not less than (5%) and not more than (25%) of the value of the tax that he was required to declare.
4- Anyone who does not pay the due tax within the period specified by the regulations shall be punished with a fine equivalent to (5%) of the value of the unpaid tax. For every month or part thereof for which the tax has not been paid
5- If the non-registered person issues a tax invoice, he shall be punished with a fine not exceeding (100,000) one hundred thousand riyals, without prejudice to any more severe penalty stipulated in any other law.
6- shall be punished by a fine not exceeding (50,000) fifty thousand riyals, Each of:
- He does not commit to keeping tax invoices, books, records and accounting documents during the period stipulated in the regulations, and the fine shall be imposed for each tax period.
- Preventing or hindering the Authority’s employees or any of its employees from performing their job duties.
- Violates any other provision of the law or regulation.
The system also stated that it is permissible to include in the decision imposing the penalty a stipulation that its statement be published at the expense of the violator in a local newspaper published in his place of residence, and if there is no newspaper in his place of residence, then in the area closest to him, or to publish it in any other appropriate means, depending on the type of violation committed, its seriousness and its effects. After the decision becomes final.
