Article 18 of the Saudi Real Estate Transaction Tax Law

This article determines who monitors the application of the Law and detects its violations:

• Appointment: the task is carried out by employees who are named by decision of the Governor, who according to Article 1 is the Governor of the Zakat, Tax and Customs Authority. Not every employee of the Authority is authorized to do this, only those the Governor names.
• Tasks: monitoring, inspection, and detecting violations of the provisions of the Law and the Implementing Regulations.
• Powers: these employees have all the powers needed to perform their duties, although the text does not list them.
• Procedures: the Implementing Regulations set the procedures for how they carry out their work. The text does not explain how inspection is conducted or its controls.

The place of this article in the accountability system is clear: the named employees detect violations, and a person affected by a decision of the Authority under the Law and the Implementing Regulations is then dealt with under Article 17, which allows a grievance before the Authority within sixty days of notification, followed by an objection before the competent judicial body within thirty days of the rejection of the grievance or the passing of ninety days without a decision. It is also linked to Article 19, which allows the Authority to coordinate with government bodies in implementing the Law, and prevents anyone with notarization authority from notarizing a transaction whose tax was not paid at the date of notarization.

Anyone who has been subject to an inspection or to the detection of a violation and wants to verify that the procedure was sound can consult the Implementing Regulations or a lawyer specialized in real estate and tax matters.