general authority of zakat and tax

Invenio Business Solutions Limited 125 Wharfedale Road

IQ Winnersh, Reading, RG41 5RB United Kingdom

Tel: +44 (0) 330 440 1800 www.invenio-solutions.com [email protected]

User Manual (EN) VAT Review Processes for Rejected VAT

Applications from GAZT

General Authority of Zakat and Tax SAP TRM VAT Tax Implementation

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VAT Review Process User Manual Table of Contents

2 Table of Contents

PROJECT IDENTIFICATION ................................................................................................................................ 2

1 REVIEW AND APPROVAL ......................................................................................................................... 3

2 TABLE OF CONTENTS ............................................................................................................................... 4

TABLE OF ACRONYMS ...................................................................................................................................... 5

3 VAT REVIEW BASIC INFORMATION .......................................................................................................... 6

4 VAT TAXPAYER REQUEST FOR REVIEW .................................................................................................... 7

5 REVIEW REQUEST WORKFLOW .............................................................................................................. 19

6 REQUEST FORM PROCESSING BY REVIEW OFFICER ................................................................................ 19

6.1 TAX OFFICER “ASSIGN TO ME” PROCESS ON GAZT PORTAL ............................................................................. 21 6.2 TAX OFFICER AGREE PROCESS (IN FAVOUR OF TAXPAYER) ON GAZT PORTAL ...................................................... 26 6.3 TAX OFFICER REJECT FOR MISSING INFORMATION PROCESS ON GAZT PORTAL .................................................... 27 6.4 TAX OFFICER DISAGREE PROCESS (IN FAVOUR OF GAZT) ON GAZT PORTAL ....................................................... 29

7 REQUEST FORM PROCESSING BY REVIEW SUPERVISOR ......................................................................... 31

7.1 TAX SUPERVISOR ‘ASSIGN TO ME’ PROCESS ON GAZT PORTAL .......................................................................... 33 7.2 TAX SUPERVISOR APPROVES THE REQUEST ON GAZT PORTAL ........................................................................... 36 7.3 TAX SUPERVISOR REJECT THE TAX OFFICER RECOMMENDATION FOR THE REVIEW REQUEST ON GAZT PORTAL ............ 39 7.4 TAX SUPERVISOR SEND THE REVIEW REQUEST TO DIRECTOR ON GAZT PORTAL ..................................................... 41 7.5 MANAGEMENT OF WORK ITEMS BY TAX SUPERVISOR ON GAZT PORTAL ............................................................ 42

8 REQUEST FORM PROCESSING BY REVIEW DIRECTOR ............................................................................. 47

8.1 TAX DIRECTOR ‘ASSIGN TO ME’ PROCESS ON GAZT PORTAL ............................................................................. 49 8.2 TAX DIRECTOR APPROVES THE REVIEW REQUEST ON GAZT PORTAL ................................................................... 51 8.3 TAX DIRECTOR REJECTS THE TAX SUPERVISOR’S APPROVED APPLICATION ON GAZT PORTAL .................................. 54 8.4 MANAGEMENT OF WORK ITEMS BY TAX DIRECTOR ON GAZT PORTAL ............................................................... 55

9 OBSOLETE DRAFT FORM BUNDLE .......................................................................................................... 60

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VAT Review Process User Manual Table of Acronyms

Table of Acronyms

Acronym Description

CR Commercial Registration (Number)

DMS Document Management Services for Public Sector

ET Excise Tax

FIN Financial Identification Number (SAP Contract Object)

GAZT General Authority of Zakat and Tax

FOBL Return Filing Obligation

NA Not Applicable

PSCD Public Sector Collections and Disbursement

RFP Request for Proposal

SAP Systems Applications & Products in Data Processing

SMS Short Message System

TIN Taxpayer Identification Number - This is the unique number by which the taxpayer is identified

TRM Tax & Revenue Management

VAT Value Added Tax

OTP One-Time Password

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VAT Review Process User Manual VAT Review Basic Information

3 VAT Review Basic Information

The Review process will allow the Taxpayer to send a review request to GAZT for the rejected applications (e.g Registration, Deregistration, suspension of filing obligations). Once a given VAT application is rejected (cancelled/void) by the tax supervisor, the taxpayer has within 30 number of days to request for a review – based on the review decision, the rejected application can either be reconsidered (In Favour of Taxpayer) or rejected (In favour of GAZT). This document describes the activities in detail (step by step) which support this module with the following sections:

1. VAT Taxpayer Request for Review - Taxpayer fills the necessary details in the Request form and submits

2. Request Form processing by Review officer- The Officer reviews the request form and takes appropriate recommendation (Agree, Reject for Missing information, Disagree) on the form

3. Request Form processing by Review Supervisor- The Supervisor reviews the application form and takes appropriate decision (Accept, Reject, or send for Director Recommendation) on the form

4. Request Form processing by Review Director- The Director reviews the application form and takes appropriate decision (Accept, Reject) on the form

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VAT Review Process User Manual VAT Taxpayer Request for Review

4 VAT Taxpayer Request for Review A. Taxpayer opens the GAZT web site https://gazt.gov.sa/ and clicks on Login

B. The Taxpayer need to click on Taxpayer / Auditor Login

https://gazt.gov.sa/

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C. The Taxpayer need to enter his existing User ID and Password, and then clicks on Sign In button.

D. The taxpayer will receive a SMS on his registered mobile number contains the OTP, which he will use for Secured sign-in and clicks Submit button

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E. The GAZT Taxpayer’s Dashboard will open and Taxpayer needs to click on “Indirect Taxes” tile to open the Indirect Taxes Dashboard

F. The Indirect Taxes Dashboard will be opened with 7 tiles, Taxpayer need to click on Taxpayer Services request to open the request Page.

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G. When the request page opened Taxpayer need to click on Create a Request button, then a popup screen will open with dropdown list, Taxpayer need to choose “VAT review Request” from the dropdown list then click on Confirm button

H. Request page will open, now the Taxpayer can go through all steps to be able to submit the request, at step no. 1 (Instructions) the Taxpayer needs to tick the checkbox of ‘I agree with these conditions and proceed further’. then Step2 button will appear, Taxpayer need to click on it to navigate to the step no. 2

I. At Step 2 (Taxpayer Details)

All the Taxpayer Details “TIN, Commercial Name, Main Outlet CR/License, Address” will be pre-populated from the registered details with GAZT and it will be in display mode. Taxpayer need to click on Step3 button to navigate to step no. 3

general authority of zakat and tax

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