Income Tax Disputes and Their Resolution in Saudi Arabia: A Legal Analysis under the 2023 Rules of Procedure for the Zakat, Tax, and Customs Committees

Abstract

As Saudi Arabia’s tax system evolves under Vision 2030, the resolution of income tax disputes has become a critical area for ensuring fairness, efficiency, and public trust. This dissertation analyzes the resolution of income tax disputes in Saudi Arabia under the 2023 Rules of Procedure for the Zakat, Tax, and Customs Committees. It examines the historical development of Saudi tax law, the nature and causes of income tax disputes, and the legal rights and obligations of both taxpayers and the tax authority. Using a doctrinal legal approach, supported by comparative analysis with the United States and Egypt, the study evaluates the administrative and judicial mechanisms for objection and appeal. The findings indicate that the 2023 reforms have improved procedural clarity, timeliness, and access to tax justice, but they also reveal significant gaps, including the absence of a specialized higher tax court and limited codified safeguards for taxpayers. In response, the dissertation proposes a reform model incorporating comparative best practices to enhance procedural justice, legal certainty, and voluntary compliance in line with the objectives of Saudi Vision 2030. These recommendations aim to strengthen the fairness, efficiency, and credibility of Saudi Arabia’s tax dispute resolution system.