What can a taxpayer do when they are unable to pay their VAT within their deadline?

If a taxpayer cannot make their VAT payments by the due date, they can make a request to the ZATCA for an extension. The ZATCA will either approve or reject the request within 20 days of submitting the form. The request form must contain the following information:

• The tax liability, or the amount of tax owed

• The tax period for the amount owed

• A valid reason for requesting an extension