This ZATCA guide details the 'Cancellation of Fines and Exemption of Financial Penalties Initiative', effective from 1 July 2025 to 31 December 2025. It clarifies the conditions for taxpayers to receive exemptions from unpaid financial penalties across VAT, Income Tax, Excise Tax, and others. To benefit, taxpayers must register if required, submit all outstanding returns, and pay the full principal tax debt, or apply for an approved instalment plan before the initiative's end. The guide specifies exemptions for late registration, late payment, return corrections, and certain field detection violations under Article 45 of the VAT Law.