In brief
ZATCA sends its notices electronically, through a mechanism that confirms delivery to the recipient's approved addresses. A notice is deemed received on the sending date unless there is evidence that a delay was caused by circumstances beyond the recipient's control. ZATCA may also mandate electronic forms and formats for registration, requests and other obligations, and may require documents in electronic or written form.
Most RETT deadlines run from the date of a ZATCA notice: an assessment, a refund decision, a joint liability notification. Article 11(d) decides when a notice counts as received, and its rule is strict.
The Provision: Exact Text
What It Means in Plain English
ZATCA RETT notices are sent electronically to the contact details ZATCA holds for you, and the law treats them as received on the day they are sent. Unless you can prove the delay was outside your control, any deadline starts that day. ZATCA can also require you to use particular electronic forms.
Breaking Down the Provision
11(d)(1): Electronic delivery with confirmation
Notices go to ZATCA-approved addresses: the portal account, registered email and mobile number. The delivery mechanism records that the notice was delivered.
11(d)(2): Deemed receipt on the sending date
This is the important rule. The relevant date is the sending date, not the date you opened the message. The only exception is evidence of a delay caused by circumstances beyond your control. Being busy, travelling or using an outdated email address will not usually qualify.
11(e): Mandatory electronic forms
ZATCA can require its own electronic forms and formats. In practice, registration, corrections and refund requests all go through the RETT portal. ZATCA may still ask for written documents where necessary.
Why It Matters: Deadlines That Depend on Notices
| Notice | Deadline it starts |
|---|---|
| Assessment or decision | 60 days to object (see Article 13) |
| Rejection of an objection, or no decision within 90 days | 30 days to escalate |
| Joint liability notification (Article 7(C)) | Payment by the notified date |
| Refund decision (Article 9) | Objection period, if rejected |
Worked Example
ZATCA sends an assessment to a seller’s registered email on 1 June. The seller changed jobs and no longer checks that address, and sees the notice on 15 August. The 60-day objection period ran from 1 June and has expired. The seller cannot rely on non-receipt.
Practical Tips
- Update your contact details on ZATCA’s systems whenever they change.
- Use a monitored shared mailbox for corporate RETT correspondence.
- Diary each deadline from the sending date, not the date you read the notice.
- Keep evidence of any genuine system failure that prevents receipt.
The Bottom Line
Article 11(d) puts the risk of unread notices on the recipient. Keep your contact details current, monitor them, and calculate every deadline from the date ZATCA sent the notice.
Key takeaways
- ZATCA's RETT notices are electronic and are sent to the addresses ZATCA holds for the recipient.
- A notice is deemed received on the sending date. Deadlines, such as the 60 days to object, run from then.
- The only exception is evidence that a delay in receiving the notice was due to circumstances beyond the recipient's control.
- ZATCA may mandate specific electronic forms or formats for registration, requests and other obligations.
- ZATCA may require documents in electronic form or, where necessary, in writing.
- Keep your mobile number, email and portal account up to date, and monitor them.
Frequently asked questions
How does ZATCA send RETT notices?
Electronically, through a mechanism that confirms delivery to the addresses ZATCA has approved for the recipient, such as the registered portal account, email or mobile number (Article 11(d)(1) of the RETT Implementing Regulations).
When is a ZATCA notice treated as received?
On the date it is sent, unless there is evidence that receipt was delayed by circumstances beyond the recipient's control (Article 11(d)(2)). Deadlines such as the 60-day objection period therefore run from the sending date.
Can I submit RETT documents on paper?
ZATCA may specify mandatory electronic forms and formats, and may require documents in electronic or, where necessary, written form (Article 11(e)). In practice, RETT registration, corrections and refunds go through ZATCA's portal.
What if I did not see ZATCA's notice in time?
Not seeing a notice that was properly delivered is generally not a defence. You need evidence that the delay was beyond your control, for example a documented system outage. Monitor your registered channels.
Sources
Based on the RETT Law (Royal Decree No. M/84, effective 10 April 2025) and the RETT Implementing Regulations (ZATCA Board Resolution No. 01-03-25 dated 24 March 2025, unofficial English translation). 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.