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Saudi Arabia amends filing deadline for applying Zakat Executive Regulations to prior years
- Saudi Arabia issued Ministerial Resolution No. 1463 on 13 June 2025, amending the filing deadline for the retroactive application of the Executive Regulations for the Collection of Zakat (Bylaws), from 30 April 2025 to 31 August 2025.
- The amendment extends the deadline for filing an application to apply the Bylaws' provisions to previous fiscal years that began before 1 January 2024.
- Zakat payers who wish to file the application should take note of the revised deadline.
Executive summary
Published in the Official Gazette on 13 June 2025, Ministerial Resolution (MR) No. 1463, dated 08/12/1446 AH amends the deadline for filing the application to apply the provisions of the Executive Regulations for the Collection of Zakat (Bylaws) to previous fiscal years commencing before 1 January 2024. The new deadline is 31 August 2025, replacing the previous deadline of 30 April 2025.
The new date provides taxpayers additional time to file their applications should they decide to apply the provisions of the Bylaws.
Detailed discussion
On 21 March 2024, Saudi Arabia's Minister of Finance approved the Bylaws under MR No. 1007, aiming to provide clear guidance on zakat calculation methods and unify previously issued zakat regulations. (For background, see EY Global Tax Alert, Saudi Arabia issues new Executive Regulations for Zakat Collection, dated 4 April 2024.)
Subsequently, MR No. 947 dated 26/07/1446 AH was issued on 14 February 2025, extending the application deadline for zakat payers seeking to apply the provisions of the Bylaws to fiscal years commencing before 1 January 2024. The revised deadline was 30 April 2025, replacing the original deadline of 60 days from the date of the Bylaws' publication (21 March 2024). (See EY Global Tax Alert, Saudi Arabia issues amendment to Executive Regulations for Zakat Collection, dated 13 March 2025.)
The issuance of MR No. 1463, moving the filing deadline to 31 August 2025, gives zakat payers more time to thoroughly evaluate the impact of the Bylaws on their prior years' zakat commitments, and to prepare and file the relevant application.
Implications
Zakat payers should evaluate how applying the Bylaws' provisions could affect their prior years' zakat liability and file the application, if applicable, on or before 31 August 2025.
For additional information concerning this Alert, please contact:
Ernst & Young Professional Services (Professional LLC), Riyadh
- Asim Sheikh, Saudi Arabia Tax Market Segment Leader
- Ahmed H. Akeel, Business Tax Services
- Nitesh K Jain, Global Compliance and Reporting
- Atif Khan, Global Compliance and Reporting
- Ahmed Mubarak, Business Tax Services
- Esraa Albuti, Business Tax Services
- Hosam Abdulkareem, Business Tax Services
- Imran Iqbal, Global Compliance and Reporting
- Mirza Ashraf, Global Compliance and Reporting
- Babar Ali, Business Tax Services
- Wissam Merhej, Business Tax Services
- Carl Suchtelen, Global Compliance and Reporting
- Rula Dajani, Business Tax Services
- Suleiman Mohammed, Global Compliance and Reporting
- Billy Thorne, International Tax and Transaction Services
- Carsten Kuhlmann, International Tax and Transaction Services
- Ricardo M. Cruz, Saudi Arabia International Tax and Transaction Services and Transfer Pricing Leader
Ernst & Young Professional Services (Professional LLC), Jeddah
- Ayman Abu El lzz, Global Compliance and Reporting
- Hussain Asiri, Business Tax Services
- Amro El Fadly, Business Tax Services
- Dana D. Dandashi, Global Compliance and Reporting
- Asem Habis, Business Tax Services
Ernst & Young Professional Services (Professional LLC), Al Khobar
- Syed Farhan Zubair, Global Compliance and Reporting
- Ali K. Khamis, Business Tax Services
- Patrick Oparah, International Tax and Transaction Services
- Miranda Baas, International Tax and Transaction Services
- Bilal Mian, Global Compliance and Reporting
- Javed Aziz, Global Compliance and Reporting
- Haytham Hassan, Global Compliance and Reporting
- Waqas Khan, Business Tax Services
Ernst & Young LLP (United States), Middle East Tax Desk, New York
- Yuriy Melnyk
For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.
Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor