In brief
A request to correct registered transaction data must be filed on ZATCA's portal within 30 days of the transferor becoming aware that the data is incorrect, or of any event that breaches an exemption's criteria. Any additional tax is payable on the Article 5 due date. A reduction can be refunded under Article 9. The transferor is told that ZATCA may re-evaluate the property.
A RETT registration is the transferor’s formal acknowledgement of the facts (Article 11(a)(3)). If those facts turn out to be wrong, or later stop being true, Article 11(b) requires the record to be corrected, and quickly.
The Provision: Exact Text
What It Means in Plain English
A RETT correction request must be filed on ZATCA’s portal within 30 days of discovering that your registration was wrong, or of doing something that breaks an exemption you claimed. Extra tax is then payable, and overpaid tax can be reclaimed. Filing a correction also tells ZATCA it may look at the property’s value again.
Breaking Down the Provision
Two triggers, one deadline
| Trigger | 30-day clock starts |
|---|---|
| Registered data is incorrect (value, parties, property, exemption) | When the transferor becomes aware |
| An event breaches an exemption’s conditions | When the event occurs |
11(b)(2): Additional tax
Additional tax is payable on the Article 5 due date, which for an error is the original due date. If that date has passed, the delay fine has been running since the day after it. For breached exemptions, the Article 5(A)(2) due date is 30 days from the breach.
11(b)(3): Reductions
Where the correction reduces the tax, the overpayment is reclaimed under Article 9, subject to its 12-month window and 30-day decision period.
11(b)(4): Re-evaluation
When you file a correction, ZATCA tells you it may re-evaluate the property. This is a fair warning. A correction filed to reduce the declared value is likely to be reviewed.
Worked Examples
Example 1: Price adjustment discovered
A seller registered a sale at SAR 4,000,000. A month later, a completion adjustment raises the price to SAR 4,300,000. The seller files a correction within 30 days and pays the additional SAR 15,000. A delay fine of 2% (SAR 300) may apply if the original due date has passed, which is a small cost compared with an assessment later.
Example 2: Wrong exemption selected
A father registered a gift to his nephew as exempt, believing nephews were excluded from the relatives list. He later learns they are included (third degree). No correction is needed, because the exemption was correct. If instead the recipient had been a cousin, a correction and payment of RETT would be required within 30 days of discovering the error.
Example 3: Breach of a lock-up
A company sells its Article 3(a)(11) contribution shares in year three. It files a correction within 30 days of the sale and pays the RETT on the original contribution within the same 30 days. No delay fine arises.
Common Mistakes
- Hoping ZATCA will not notice. A correction filed late, or not at all, turns a tax adjustment into a penalty case.
- Correcting without supporting evidence, which invites a re-evaluation on ZATCA’s terms.
- Forgetting the refund step when a correction reduces the tax.
The Bottom Line
Article 11(b) puts the duty to correct on the transferor and gives 30 days to do it. Prompt, documented corrections keep the cost to the tax itself. Silence leads to assessment, fines and possibly evasion proceedings.
Key takeaways
- Correction requests are filed on ZATCA's electronic portal.
- The deadline is 30 days from becoming aware that the registered data is wrong, or from any event that breaches an exemption's conditions.
- Additional tax from a correction is payable on the original Article 5 due date. Fines may already be running for the period since then.
- If the correction reduces the tax, a refund can be claimed under Article 9, within its 12-month window.
- Filing a correction opens the door to ZATCA re-evaluating the property under its Article 8 powers.
- For breached exemptions, the correction and the payment are both due within 30 days of the breach.
Frequently asked questions
How do I correct a RETT registration?
File a correction request on ZATCA's electronic portal within 30 days of becoming aware that the registered data is incorrect, under Article 11(b) of the RETT Implementing Regulations. If the correction increases the tax, pay the additional amount. If it reduces the tax, claim a refund under Article 9.
Do I need to file a correction if I breach an exemption condition?
Yes. Article 11(b)(1) requires a correction request within 30 days of any event that breaches the criteria for an exemption, for example selling locked shares or passing on a gifted property within three years. The tax is also payable within 30 days of the breach under Article 5(A)(2).
Will a correction trigger a ZATCA review?
It can. Article 11(b)(4) requires ZATCA to notify the transferor, when a correction is filed, of ZATCA's right to re-evaluate the property. Expect scrutiny of the value, particularly for related-party or non-cash transactions.
Are there fines on additional tax from a correction?
Additional tax is payable on the Article 5 due date for the original transaction. If that date has passed, the 2% monthly delay fine (capped at 50%) can apply from the day after it. Correcting promptly limits the exposure and helps show good faith.
Sources
Based on the RETT Law (Royal Decree No. M/84, effective 10 April 2025), the RETT Implementing Regulations (ZATCA Board Resolution No. 01-03-25 dated 24 March 2025, unofficial English translation) and ZATCA's Detailed RETT Guideline Version 6 (May 2026). The Arabic text prevails. This article is general information, not advice on any specific transaction. dariba.co is an independent knowledge platform and is not affiliated with ZATCA.
