This ZATCA Board Resolution introduces a key procedural amendment concerning tax appeals within the Kingdom of Saudi Arabia. It specifically modifies paragraph 1 of Article 68 of the Implementing Regulations of the Value Added Tax Law. The resolution updates the appeals mechanism, stipulating that any person objecting to a decision by the Authority must file their objection in accordance with the Rules of Procedure of the Zakat, Tax, and Customs Committees. This change aligns the VAT appeals process with the procedures established under Royal Order No. (25711), ensuring a current and standardised framework for dispute resolution.