Article 11 of the Saudi ZATCA Statute
المادة 11 من تنظيم هيئة الزكاة والضريبة والجمارك
The 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.
Official text (Arabic)
This article has not been amended since the law was issued.
ترفع الهيئة إلى مجلس الوزراء حسابها الختامي السنوي خلال (تسعين) يومًا من تاريخ انتهاء السنة المالية، ويزود الديوان العام للمحاسبة بنسخة منه.
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 11 explained in plain English
This article governs the Authority's final account, that is, the financial statement prepared after the end of the financial year.
- Who it is submitted to: the Council of Ministers.
- The deadline: within 90 days of the date of the end of the financial year.
- A copy for oversight: the General Court of Audit is provided with a copy of it.
The deadline runs from the end of the Authority's financial year, which under Article 10 is the State's financial year.
This article is linked to Article 10, which gives the Authority an independent annual budget and a general reserve. It is also linked to Article 12, which requires the Board to appoint one or more external auditors licensed to work in the Kingdom to audit the Authority's accounts, budget and final account, without prejudice to the jurisdiction of the General Court of Audit.
So the final account passes through double oversight: the external auditor's audit, and the General Court of Audit's review. This article does not specify which body inside the Authority prepares it, or the procedures for approving it before it is submitted.
The article is procedural and concerns the Authority's financial accountability; it does not create direct rights or obligations for taxpayers.
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 11 of the Saudi ZATCA Statute
When does the Zakat Authority submit its final account?
Within ninety days of the date of the end of the financial year.
To whom is the final account of the Zakat, Tax and Customs Authority submitted?
To the Council of Ministers, and the General Court of Audit is provided with a copy of it.
More articles on Resources and Budget of the Authority
- Article 9
The 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.
1- تتألف موارد الهيئة مما يأتي: أ- مبلغ لا يتجاوز ما نسبته (10 %) من دخل الإيرادات الضريبية والجمركية للعام المالي المنصرم، وبما لا يشمل الضرائب المحصلة من الغا
- Article 10
The 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.
1- تكون للهيئة ميزانية سنوية مستقلة من مواردها المالية، واحتياطي عام يعادل ضعف إجمالي نفقاتها المبينة في ميزانيتها السنوية السابقة؛ تودع في حساب الهيئة بعد توري
- Article 12
The 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.
دون إخلال باختصاص الديوان العام للمحاسبة، يعين المجلس مراجع حسابات خارجي (أو أكثر) من المرخص لهم بالعمل في المملكة، لتدقيق حسابات الهيئة ومعاملاتها وبياناتها وم
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.