In force
Saudi ZATCA Statute
تنظيم هيئة الزكاة والضريبة والجمارك
The statute approving and organizing the Zakat, Tax, and Customs Authority. The text is set out in 16 articles.
- Articles
- 16
- In force
- 16
- Amended
- 0
- Issued
- 22/9/1442 AH
Issued by: قرار مجلس الوزراء رقم (570) وتاريخ 1442/9/22هـ
Each article shows the official Arabic text, which is the only legally binding version, followed by our plain-English explanation.
Browse ZATCA Statute by topic
Definitions of the Zakat, Tax and Customs Authority2 articlesCollecting Zakat, Taxes and Customs1 articleBoard of Directors of the Authority3 articlesGovernor of the Zakat, Tax and Customs Authority2 articlesSharia Committee for Zakat2 articlesResources and Budget of the Authority4 articlesAuthority Staff and Repeal of Earlier Regulations3 articles
Articles of the Saudi ZATCA Statute
- Article 1The article defines the Statute's terms, including taxpayers as natural or legal persons subject to zakat, tax or customs duties, and customs ports as land, sea and air ports.
- Article 2The article gives the Authority public legal personality and financial and administrative independence, links it organizationally to the Minister, places its seat in Riyadh, and lets it set up branches or offices inside and outside the Kingdom.
- Article 3The article sets out the Authority's objectives in collecting zakat, taxes and customs duties and organizing customs work, lists its competences, and lets it set up subsidiary companies.
- Article 4The article forms the Authority's board, chaired by the Minister and including the Governor, representatives of government bodies and two private-sector members, for 3 years renewable once except for the Chairman and the Governor.
- Article 5The article sets the Board's competences, including approving policies, regulations and structure, adopting the budget, setting fees for services, making work rules for the Sharia Committee and approving subsidiary companies.
- Article 6The article governs the Board's meetings: 4 times a year, a quorum of a majority including the Chairman or his deputy, remote voting and circulation, and bans abstaining from voting and disclosing secrets.
- Article 7The article provides for a Governor of the Authority with the rank of minister responsible for managing its affairs, and lists his competences, including representing it in court, approving spending, contracting, issuing executive decisions and appointing staff.
- Article 8The article creates a Sharia Committee of at least 5 specialists in transaction jurisprudence, zakat accounting and the laws, named by order of the Prime Minister for four years, and sets its tasks.
- Article 9The article sets the Authority's resources, including an amount not exceeding 10% of the previous year's tax and customs revenues excluding gas, oil and hydrocarbon taxes, and requires its revenues to be deposited in the Ministry of Finance's account.
- Article 10The article gives the Authority an independent annual budget and a general reserve equal to twice its previous budget's expenditure, deposited in its account after revenues are paid to the Ministry of Finance, with the State's financial year as its year.
- Article 11The article requires the Authority to submit its annual final account to the Council of Ministers within 90 days of the end of the financial year, and to provide the General Court of Audit with a copy.
- Article 12The article requires the Board to appoint one or more licensed external auditors to audit the Authority's accounts, without prejudice to the jurisdiction of the General Court of Audit, which is given a copy of the report.
- Article 13The article requires the Governor to submit an annual report to the Board within 90 days of the start of each financial year on the Authority's achievements, difficulties and his proposals to improve work.
- Article 14The article subjects the Authority's staff, other than the Governor, to the provisions of the Labor Law and the Social Insurance Law.
- Article 15The article repeals the statute of the General Authority of Zakat and Income issued in 1438 AH and the statute of the General Authority of Customs issued in 1439 AH, and everything that conflicts with this Statute.
- Article 16The article provides for publishing the Statute in the Official Gazette and for it to take effect from the date of its publication.