Executive summary

On 20 March 2020, Saudi Arabia’s General Authority of Zakat and Tax (GAZT) extended the 2020 tax filing and payment deadlines by three months.

On 29 March, the Ministry of Finance issued Ministerial Resolution (MR) No. 3430 providing relief from tax penalties and allowing tax payable to be paid by installments. The GAZT issued a supporting Circular on the same day. The re…