Article 59 of the Saudi Income Tax Law
المادة 59 من نظام ضريبة الدخل · الفصل الحادي عشر: أحكام عامة
The article requires the Department and its employees to keep taxpayers' information confidential, limits the excepted recipients to six bodies, binds the recipient to confidentiality, and allows disclosure to others with the taxpayer's written consent.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - تحافظ المصلحة وجميع الأشخاص العاملين بها على سرية المعلومات المتعلقة بالمكلفين التي يطلعون عليها بحكم وظائفهم ، واستثناء من ذلك يجوز لهم الكشف عن المعلومات للجهات الآتية فقط :
1 - موظفو المصلحة لغرض تنفيذ واجباتهم وفقا للنظام .
2 - موظفو مصلحة الجمارك لغرض تطبيق النظام الجمركي .
3 - ديوان المراقبة العامة لأغراض التدقيق والمراجعة بحكم اختصاصه .
4 - السلطات الضريبية للدول الأجنبية وفقا للمعاهدات التي تكون المملكة طرفا فيها.
5 - الأجهزة المسئولة عن تطبيق النظام لغرض الملاحقة الجنائية للمخالفات الضريبية .
6 - أي جهة قضائية في المملكة بناء على أمر منها لتحديد الضريبة الواجبة على المكلف في قضية تنظرها ، أو لأي أمر إداري أو جنائي آخر تنظره .
ب - يلتزم الشخص الذي يتلقى معلومات بمقتضى الفقرة (أ) من هذه المادة بالمحافظة على سريتها ، وعدم استخدامها إلا للغرض الذي طلبت من أجله.
ج - يجوز كشف معلومات متعلقة بمكلف ما إلى شخص آخر بناء على موافقة خطية من المكلف .
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 59 explained in plain English
This article protects the confidentiality of information that taxpayers provide to the Department.
(a) The rule: confidentiality. The Department and all its employees must keep confidential the information about taxpayers that they see by virtue of their jobs. As an exception, disclosure may be made to the following bodies only:
- Department employees, to carry out their duties under the Law.
- Customs Department employees, to apply the customs law.
- The General Auditing Bureau, for audit and review purposes by virtue of its jurisdiction.
- The tax authorities of foreign countries, in accordance with treaties to which the Kingdom is a party.
- The bodies responsible for applying the Law, for the purpose of criminal prosecution of tax violations.
- Any judicial authority in the Kingdom on its order, to determine the tax in a case it is hearing or for any other administrative or criminal matter it is hearing.
(b) The recipient's obligation: Anyone who receives information under these exceptions must keep it confidential and not use it except for the purpose for which it was requested.
(c) The taxpayer's consent: A taxpayer's information may be disclosed to another person with the taxpayer's written consent.
This article comes after Article 58, which requires the taxpayer to keep books, and before Article 60 on returns. Anyone who believes his tax information was disclosed outside these cases may consult a lawyer specializing in tax and zakat.
Practical example
A bank asked the Department to see the returns of a company in Dammam in order to assess its financing. The Department may not give it this information because it is not one of the excepted bodies, unless the company gave written consent to this. If a court in the Kingdom orders access to them in a case it is hearing, disclosure to it is permitted.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 59 of the Saudi Income Tax Law
Is my information with the Department of Zakat and Income confidential?
Yes. The Department and all its employees must keep taxpayers' information confidential, and it may be disclosed only to the bodies specified in the article or with the taxpayer's written consent.
May tax information be exchanged with other countries?
Disclosure may be made to the tax authorities of foreign countries in accordance with treaties to which the Kingdom is a party.
Can a court request a taxpayer's tax information?
Yes. Disclosure may be made to any judicial authority in the Kingdom on its order, to determine the tax in a case it is hearing or for any other administrative or criminal matter it is hearing.
May my tax information be given to a third party?
Yes, with your written consent.
More articles on Tax Return and Registration
- Article 36
The article imposes tax on the partners in partnerships, not on the partnership, requires the partnership to file an information return and choose its accounting policies, and treats limited partners' shares like capital companies.
أ - تفرض الضريبة على الشركاء في شركات الأشخاص وليس على الشركة ذاتها ، إلا أنه يجب على الشركة تقديم إقرار ضريبي لغرض المعلومات يوضح فيه مقدار الدخل والربح والخسا
- Article 51
The article makes the gas investment tax base separate for each exploration and production contract or agreement with the Government, and separate from the taxpayer's other activities, with a separate return and audited accounts for each.
أ - لغرض حساب ضريبة استثمار الغاز الطبيعي يعتبر وعاء ضريبة استثمار الغاز الطبيعي للمكلف عن كل عقد أو اتفاقية تنقيب عن الغاز وإنتاجه مع الحكومة مستقلا عن وعاء ضر
- Article 57
The article requires every person subject to income tax to register his activity before the end of his first fiscal year, excepts those subject only to final withholding, and imposes a fine of SAR 1,000 to 10,000.
أ - يجب على كل شخص خاضع للضريبة بموجب هذا النظام أن يقوم بتسجيل نشاطه لدى المصلحة قبل نهاية سنته المالية الأولى . ب - لا تنطبق أحكام هذه المادة على المكلفين الخ
- Article 58
The article requires the taxpayer, other than a non-resident without a permanent establishment, to keep books and accounting records in Arabic, and lets the Department reject any expense for which the taxpayer fails, without reasonable cause, to provide documents or evidence.
أ - على المكلف - باستثناء غير المقيم الذي ليس له منشأة دائمة في المملكة - أن يمسك الدفاترالتجارية والسجلات المحاسبية الضرورية باللغة العربية للتحديد الدقيق للضر
- Article 60
The article regulates the tax return: its form and paying the tax with it, its due date within 120 days, who must file, the cessation return, certification by a certified accountant, and a partnership's information return.
أ - يجب على كل مكلف مطالب بتقديم إقرار أن يقدمه وفقا للنموذج المعتمد ، وتدوين رقمه المميز عليه ، وتسديد الضريبة المستحقة بموجبه إلى المصلحة . ب - يجب تقديم الإق
- Article 61
The article requires persons and government bodies to give the Department tax information and details of their contracts with the private sector within three months, gives it the right of field examination, and makes those who default jointly liable.
أ - على جميع الأشخاص والجهات الحكومية تزويد المصلحة بأي معلومات مرتبطة بالضريبة وتطلبها المصلحة لأغراض الضريبة الواردة في هذا النظام . ب - للمصلحة الحق في فحص د
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.