Article 1 of the Saudi ZATCA Statute
المادة 1 من تنظيم هيئة الزكاة والضريبة والجمارك
The 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.
Official text (Arabic)
This article has not been amended since the law was issued.
يكون للمصطلحات والعبارات الآتية المعاني الموضحة أمام كل منها:
الهيئة: هيئة الزكاة والضريبة والجمارك.
الوزير: وزير المالية.
المجلس: مجلس إدارة الهيئة.
الرئيس: رئيس المجلس.
المحافظ: محافظ الهيئة.
المكلفون: الأشخاص - الطبيعيون أو الاعتباريون - الخاضعون للزكاة أو الضريبة أو الرسوم الجمركية بمقتضى الأنظمة واللوائح والتعليمات ذات العلاقة.
المنافذ الجمركية: المنافذ التي تقع تحت مسؤولية الهيئة، سواء أكانت برية أم بحرية أم جوية.
التنظيم: تنظيم الهيئة.
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 1 explained in plain English
This is the definitions article in the Statute of Zakat, Tax, and Customs Authority, and sets the meanings of the following terms:
- The Authority: the Zakat, Tax and Customs Authority.
- The Minister: the Minister of Finance.
- The Board: the Authority's board of directors.
- The Chairman: the Chairman of the Board.
- The Governor: the Governor of the Authority.
- Taxpayers (those liable): natural or legal persons subject to zakat, tax or customs duties under the relevant laws, regulations and instructions.
- Customs ports: the ports under the Authority's responsibility, whether land, sea or air.
- The Statute: the Authority's statute.
What matters most to the reader: the definition of taxpayer does not itself determine who must pay zakat, tax or customs duties, but refers to the relevant laws, regulations and instructions. This Statute organizes the Authority as a body; who is subject, and what is due from them, is a matter for those laws. The definition covers individuals, companies and legal entities.
Note that "the Chairman" means the Chairman of the Board, who is distinct from "the Governor", who runs the Authority.
Anyone who wants to know whether he is a taxpayer in a particular case should consult a lawyer specializing in zakat, tax and customs cases.
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 1 of the Saudi ZATCA Statute
Who is a taxpayer under the Statute of Zakat, Tax, and Customs Authority?
A natural or legal person subject to zakat, tax or customs duties under the relevant laws, regulations and instructions.
What are customs ports?
The ports under the Authority's responsibility, whether land, sea or air.
Who is the Minister in this Statute?
The Minister of Finance.
More articles on Definitions of the Zakat, Tax and Customs Authority
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.