What you'll learn
- Analyse ZATCA audit procedures, risk indicators and governance expectations
- Evaluate VAT reconciliations, FATOORA records and e-invoicing compliance evidence
- Identify high-risk tax positions that need documented technical defence
- Build audit defence files that support clear, complete and timely responses
- Assess ZATCA reassessments and develop structured objection strategies
- Examine tax dispute procedures and documentation requirements
- Design post-audit remediation plans that reduce recurring tax exposure
Course overview
Tax audits in Saudi Arabia increasingly rely on digital data, technical evidence and precise accounting reconciliations. Differences in VAT returns, weak supporting documents, e-invoicing errors and inconsistent records can lead to reassessments, penalties and long disputes. This course addresses those risks through a structured framework for audit readiness, technical tax defence and governance.
You will learn how to prepare for ZATCA examinations of VAT returns, FATOORA Phase 2 records, transaction data, reconciliations and supporting evidence, and how to build defensible positions in high-risk areas.
The course then covers response management, challenging assessments, preparing objections, dispute strategy and post-audit remediation — so you can organise defence files, respond to information requests and manage tax risk with confidence.
Course curriculum
الوحدة 1: الجاهزية للتدقيق الرقمي وحوكمة الضرائب في المملكة — 36 min
- بيئة التدقيق الرقمي لدى هيئة الزكاة والضريبة والجمارك14 min
- حوكمة الضرائب وضوابط الجاهزية داخل المنشأة14 min
- اختبار الوحدة الأولى: الجاهزية للتدقيق والحوكمة4 questions
الوحدة 2: المرحلة الثانية من الفوترة الإلكترونية وتسويات ضريبة القيمة المضافة — 38 min
- المرحلة الثانية من فاتورة: السجلات التقنية وأدلة الامتثال15 min
- تسويات ضريبة القيمة المضافة والدفاع عن الإقرارات15 min
- اختبار الوحدة الثانية: الفوترة الإلكترونية والتسويات4 questions
الوحدة 3: المجالات عالية المخاطر والدفاع الضريبي الفني — 40 min
- المجالات عالية المخاطر في فحص الهيئة16 min
- بناء موقف ضريبي فني قابل للدفاع16 min
- اختبار الوحدة الثالثة: المجالات عالية المخاطر4 questions
الوحدة 4: ملفات الدفاع ونظم الأدلة وإدارة الردود على الهيئة — 42 min
- ملف الدفاع وسجل الأدلة17 min
- إدارة طلبات المعلومات والرد على الهيئة17 min
- اختبار الوحدة الرابعة: ملفات الدفاع وإدارة الردود4 questions
الوحدة 5: الطعن في التقدير والمنازعات أمام اللجان والمعالجة بعد التدقيق — 44 min
- مراجعة التقدير وإعداد الاعتراض18 min
- استراتيجية المنازعات أمام اللجان الضريبية والمعالجة بعد التدقيق18 min
- اختبار الوحدة الخامسة: الطعن والمنازعات والمعالجة4 questions
Final assessment — 20 min
- التقييم النهائي: الاستعداد لتدقيق الهيئة وتسوية المنازعات10 questions
Who is this course for?
- Tax managers responsible for audits and assessment responses
- VAT and e-invoicing specialists
- Finance managers overseeing tax records and reporting controls
- Tax consultants supporting clients through audits and disputes
- Internal auditors reviewing tax compliance frameworks
- Accountants preparing returns and supporting documents
- Compliance officers coordinating regulatory information requests
- Legal professionals and leaders responsible for Saudi tax risk
Prerequisites
No prior tax audit experience is required. A basic understanding of VAT is helpful but not essential.
Assessment
A short quiz after each module and a final assessment. Pass mark: 70%, with up to 3 attempts.
Academy certificate of completion
Complete all lessons and pass the final assessment with 70% or more to receive a digital certificate in your name that you can download and share.
- Downloadable digital certificate
- Shows your name, the course title and completion date
- Suitable for training and CPD records
Frequently asked questions
Is the course specific to Saudi Arabia and ZATCA?
Yes. It is built around ZATCA procedures, the FATOORA platform and the objection and dispute routes that apply in Saudi Arabia.
Do I need prior tax audit experience?
No. Lessons start from the basics and build towards practice. A basic understanding of VAT helps but is not required.
Does it cover FATOORA Phase 2?
Yes. Module 2 covers integration records, rejected invoices and the evidence that supports your compliance during an audit.
Does it explain how to respond to ZATCA information requests?
Yes. Module 4 gives a practical protocol for logging requests, preparing responses, asking for extensions and avoiding a wider audit scope.
Does it cover challenging assessments and disputes?
Yes. Module 5 covers reviewing an assessment, preparing an objection, proceedings before the tax committees and post-audit remediation.
How long is access, and is there a certificate?
You get full access for one year and a digital certificate when you pass the final assessment with 70% or more.
Training a team?
We offer company pricing with progress tracking for your staff and a certificate for every learner.