Executive summary

On 5 October 2020, Saudi Arabia’s General Authority of Zakat and Tax (GAZT) issued the ”Initiatives Extension” guideline. The guideline extends the 2020 tax filing and payment deadlines by another three months until 31 December 2020.

Detailed discussion

Background

The Saudi Ministry of Finance issued Ministerial Resolution (MR) No. 3430, on 29 March 2020, providing rel…