Affidavit Of Non Filing Of Income Tax Return Template for Saudi Arabia

An Affidavit Of Non Filing Of Income Tax Return is a sworn legal document that formally declares and explains why you have not submitted income tax returns for specific periods in Saudi Arabia. Under the Income Tax Law (Royal Decree No. M/1) and ZATCA regulations, this document serves as official correspondence with tax authorities and provides legal documentation for your non-filing status.

When do you need this document?

You need this affidavit when ZATCA inquires about missing tax returns, when your income falls below the mandatory filing threshold, or during periods when you held non-resident status. The document is also required when supporting visa applications that require tax compliance verification, when responding to employer requests for tax filing confirmation, or when updating your records with financial institutions. Additionally, you may need this affidavit if you were exempt from filing due to specific provisions under Saudi tax law, such as certain diplomatic immunities or qualifying charitable organization status.

Key legal considerations

The affidavit must include accurate declarant information, specific tax periods in question, and detailed reasoning for non-filing that aligns with Saudi tax regulations. You must ensure your reasons for non-filing are legitimate under the Income Tax Law, as false declarations can result in penalties under the Law of Criminal Procedures. The document requires notarization by an authorized notary public to be legally binding, and all information must be complete and truthful. Consider that ZATCA may request supporting documentation to verify your claims, so maintain records that substantiate your non-filing status. If you used professional tax services, include relevant CPA verification where applicable.

Legal requirements in Saudi Arabia

Under Saudi Arabia's Income Tax Law and ZATCA regulations, the affidavit must be prepared in Arabic or include certified Arabic translation if originally in another language. The document must comply with Saudi Notary Law requirements for proper execution and witnessing. You must include your national ID or Iqama number, current Saudi address, and contact information as per ZATCA identification standards. The affidavit should reference specific sections of the Income Tax Law that support your non-filing position, and if applicable, include employer verification or legal representative authorization. ZATCA may require the affidavit to be submitted within specific timeframes when responding to official inquiries, so ensure prompt preparation and submission to avoid potential complications.