A training program for lawyers and legal advisors to plead before tax, zakat, and customs committees

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    About the program

    A specialized program for training lawyers and legal advisors on accounting, taxation, zakat, and customs in the Kingdom of Saudi Arabia. Training materials cover the principles of financial accounting, zakat on trade goods, value-added tax, income and withholding tax, selective goods tax, international taxation and transfer pricing, and the Saudi customs system.

    Program objectives

    The program aims to enable lawyers and legal advisors to learn the fundamentals of accounting and generally accepted accounting principles, prepare final financial statements, and link them to zakat, value-added tax, and excise tax returns. The program also aims to teach lawyers how to prepare tax, zakat, and customs objections and appeals, and how to plead before the General Secretariat of Tax Committees, Settlement and Appeal Committees, and petitions for reconsideration.

    PROGRAM DURATION

    4 Weeks (4 days a week)

    HOURS

    4 HOURS / day

    Language

    Arabic

    Target group:

    Lawyers, legal consultants, and those working in the fields of zakat, taxes, and customs

    How the program is presented?

    Live training course.

    Main topics

    1. General Accounting Framework.
    2. Zakat on Trade Goods.
    3. Value Added Tax.
    4. Income and Withholding Tax.
    5. Excise Tax.
    6. Real Estate Transaction Tax.
    7. International Taxes and Transfer Pricing.
    8. Rules of Procedure for Zakat, Tax, and Customs Committees.
    9. Pleading and Advocacy before Tax Committees.
    10. Escalation before the Settlement Committee and the Appeals Committee.
    11. Holding Court Sessions and Exchanging Memoranda.
    12. Double Taxation Agreements.
    13. Most Important Decisions Issued by the Tax Committees.
    1. Theoretical and applied framework for value-added tax:
      1. Important basic definitions and terms related to value-added tax and contracting activity.
      2. The legislative framework for value-added tax in the Kingdom, guidelines.
    2. Application of VAT to the contracting sector (construction, building and maintenance):
      1. The specificity of the contracting activity, as services related to real estate, are subject to the value-added tax in the Kingdom.
      2. Issuance of abstracts/completion reports.
      3. Tax Due Date – General Principle.
      4. Updates approved regarding the tax due date adjustment (special cases of the general principle of tax due).
      5. Provisions of the place of supply for contracting
      6. Tax imposed on import (material or equipment) / import of services (reverse charge),
      7. Guarantee / Retained Payments as Performance Security.
      8. The value of the supply in contracting, and the modifications to the supply (compensation for damages).
    3. Deduction of input tax:
      1. Input tax deduction provisions, principles, and bases.
      2. Proportional deduction for input tax.
      3. Input Tax Adjustment.
    4. Transitional provisions and the effect of increasing the value-added tax rate:
      1. Transitional provisions for increasing the value-added tax rate from 5% to 15%.
        1. Contracts concluded before and after approving the increase in the value-added tax rate to 15%.
        2. Invoices concluded before and after approving the increase in the value-added tax rate to 15%.
    5. Tax return:
      1. Who can file a tax return and when?
      2. Submission of tax returns for tax periods.
      3. Excluding the sales fields in the tax return.
      4. Explanation of the purchase’s fields in the tax return.
      5. Importing Services (Reverse Assignment)
    6. Examination, evaluation, and appeal.
    7. fines and penalties for non-compliance with the added tax.
    8. Questions, inquiries, and special cases.