Sold land or property in your personal name between 2018 and 2020, and paid VAT? You may be eligible to reclaim the tax and associated penalties that were previously paid, according to the mechanisms of Royal Decree No. 54152. The deadline for filing claims for covered refunds is November 11, 2026. Does the service apply to you? We review individual sales from January 1, 2018, until the Real Estate Disposal Tax came into effect on October 4, 2020, under the following conditions: 1- The seller must be an individual ("natural person"). 2- VAT must have been paid to the Authority for the sale. 3- Property sales must not be conducted continuously and regularly for income generation. 4- Multiple sales must not have been made within 12 consecutive months where the total value exceeds the mandatory registration threshold. 5- Input tax related to the property must not have been deducted. 6- The claim must be for an amount not previously refunded by a government entity. What do we do for you at Contax? - We assess eligibility and determine the required documents. - We calculate the tax and paid penalties covered by the claim. - We prepare technical reports, the lawsuit statement, and its file for submission through the "Hayat" portal. - We follow up on the procedures and respond to the Authority's memos until a decision is issued by the committees. Haven't paid the tax yet? We review the applicability of the path to cancel undue tax and associated penalties, by amending the declaration or assessment with the Authority according to the regulations. Not sure about your eligibility? Initial assessment is free. Send us via Haraj the year of sale, the number of sales, and whether you paid the tax to the Authority; so we can start reviewing your case. Fees for preparing and following up on the lawsuit will be determined after studying the case and will be clarified to you before contracting. Contax Global for Tax and Accounting Consultations Licensed by the Saudi Organization for Certified Public Accountants, and an accredited service provider at the Zakat, Tax and Customs Authority. Riyadh — We serve all regions of the Kingdom