In brief
RETT objections and grievances follow the Work Rules of the Zakat, Tax and Customs Committees. Under those rules, as summarised in ZATCA's Guideline, an objection is filed with ZATCA within 60 days of notification. ZATCA decides within 90 days. After a rejection or no decision, the taxpayer has 30 days to request internal settlement or file a grievance with the Committee for Resolution. Where ZATCA suspects the tax under grievance may not be paid, it may require a cash or bank guarantee up to the tax and fines.
A RETT assessment, such as a revalued price, a denied exemption or a rejected refund, is a ZATCA decision. Article 13 links RETT to the same dispute system used for Zakat, VAT and income tax: an objection to ZATCA, then settlement or the tax committees.
The Provision: Exact Text
What It Means in Plain English
To lodge a RETT objection, you use the same process as for other ZATCA taxes. Object to ZATCA within 60 days. If ZATCA says no, or says nothing for 90 days, you have 30 days to take the dispute to internal settlement or to the tax Committee. If ZATCA doubts you will pay, it can ask for a guarantee when you file your grievance.
The Dispute Timeline
| Step | Deadline |
|---|---|
| 1. Object to ZATCA | 60 days from notification of the decision |
| 2. ZATCA decides | 90 days from the objection. No decision counts as a rejection |
| 3a. Request the Internal Committee for Settlement | 30 days from the rejection or the end of the 90 days |
| 3b. Or file a grievance with the Committee for Resolution | 30 days from the rejection or the end of the 90 days |
| 4. Grievance after failed settlement | 30 days from the settlement decision or the end of the settlement period |
These periods come from the Committees’ procedures as summarised in ZATCA’s Guideline (section 8). Always check the current Work Rules for any changes.
Breaking Down the Provision
13(a): The Committees’ rules apply
RETT does not have its own dispute procedure. It uses the Work Rules of the Zakat, Tax and Customs Committees and any later rules. Practitioners familiar with VAT or Zakat disputes will recognise the process.
13(b): Guarantee on grievance
When a grievance is filed, ZATCA may require a cash or bank guarantee of up to the unpaid tax and fines, but only where it has evidence or reason to suspect non-payment. The detailed rules are set by ZATCA’s Board.
Practical Points
- The clock runs from the sending date of the notice (Article 11(d)(2)), not from when you open it.
- A deemed rejection is still a decision. A refund claim not decided within ZATCA’s 30 days (Article 9(c)), or an objection not decided in 90 days, starts the next deadline.
- Settled matters are closed. A grievance after a failed settlement cannot include points already settled.
- Delay fines continue to accrue on unpaid tax that is ultimately upheld, so consider paying under protest where the exposure is large.
- Evidence wins RETT disputes, especially accredited valuations (Article 8(B)) and exemption records (Article 11(f)).
Worked Example
ZATCA notifies a reassessment on 1 July, raising a related-party sale from SAR 3,000,000 to SAR 4,200,000. The seller objects on 20 August, within 60 days, with an accredited valuation of SAR 3,400,000. By 18 November (day 90), ZATCA has not decided. The seller files a grievance with the Committee for Resolution on 5 December, within 30 days.
Common Mistakes
- Counting from the date the notice was read.
- Waiting for ZATCA after day 90. Silence starts your 30 days.
- Objecting without evidence. A valuation dispute without an accredited valuation is difficult to win.
The Bottom Line
Article 13 brings RETT within the established tax dispute system. The deadlines are 60, 90 and 30 days, they are strict, and they run from notice dates. Diary them as soon as a decision arrives, and prepare the evidence before you file.
Key takeaways
- RETT disputes follow the Work Rules of the Zakat, Tax and Customs Committees (Article 13(a)).
- Object to ZATCA within 60 days of being notified of the decision. The notice is deemed received on the sending date.
- ZATCA must decide within 90 days. If it rejects the objection or does not decide, you have 30 days to escalate.
- Escalation options: request referral to the Internal Committee for Settlement, or file a grievance directly with the Committee for Resolution.
- If settlement fails, a grievance can follow within 30 days. Matters already settled cannot be reopened.
- ZATCA may require a cash or bank guarantee, up to the unpaid tax and fines, where it has reason to believe the grievance tax may not be paid (Article 13(b)).
Frequently asked questions
How do I object to a RETT assessment?
File an objection with ZATCA within 60 days of being notified of the decision, under the Zakat, Tax and Customs Committees' rules applied by Article 13 of the RETT Implementing Regulations. ZATCA must decide within 90 days.
What if ZATCA rejects my RETT objection?
Within 30 days of the rejection, or of the 90-day period ending without a decision, you can request referral to the Internal Committee for Settlement, or file a grievance directly with the Committee for Resolution. If settlement fails, a grievance can be filed within 30 days afterwards.
Do I have to pay RETT while objecting?
The Regulations do not require payment before objecting. However, under Article 13(b), where you file a grievance and ZATCA has evidence or reason to suspect you may not pay, it may require a cash or bank guarantee up to the unpaid tax and associated fines. Delay fines also keep running on unpaid amounts that are ultimately upheld.
When does a RETT assessment become final?
When the objection period expires without an objection, when a final decision is issued under the Committees' rules, or when a settlement is reached (Article 8(G)).
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), including its summary of the Committees' procedures. 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.
