A Critical Analysis of VAT Dispute Mechanisms: The Function of Legal Tax Committees in Saudi Arabia.

Abstract

This study aims to explain the Saudi legal system, its three critical sources of power, and the country's relationship with the Gulf Cooperation Council (GCC) countries. In particular, this research uses the application of value-added tax in general and its specific implementation in Saudi Arabia under the framework of the Kingdom's 2030 vision as an opportunity to explore these more significant issues. It also aims to explore the strengths and weaknesses of the current system for adjudicating value-added tax disputes in the Kingdom of Saudi Arabia and provide recommendations for effective dispute resolution. To achieve this objective, the research will assess the effectiveness of Saudi Arabia's current tax committee system by comparing it with analogous structures in Arab (the United Arab Emirates and Morocco) and non-Arab (Germany and Australia) jurisdictions. Additionally, the study will explore the potential benefits of integrating a public judicial phase into Saudi Arabia's VAT dispute resolution framework, aiming to foster a more efficient resolution pathway for such disputes.