Article 12 of the Saudi ZATCA Statute
المادة 12 من تنظيم هيئة الزكاة والضريبة والجمارك
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.
Official text (Arabic)
This article has not been amended since the law was issued.
دون إخلال باختصاص الديوان العام للمحاسبة، يعين المجلس مراجع حسابات خارجي (أو أكثر) من المرخص لهم بالعمل في المملكة، لتدقيق حسابات الهيئة ومعاملاتها وبياناتها وميزانيتها السنوية وحسابها الختامي، ويحدد المجلس أتعابه. ويرفع تقرير مراجع الحسابات إلى المجلس، 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 12 explained in plain English
This article governs the external audit of the Authority's accounts.
1. Appointment: the Board appoints one or more external auditors from among those licensed to work in the Kingdom, and fixes his fees.
2. Scope of the audit: the Authority's accounts, transactions, statements, annual budget and final account.
3. The report: the auditor's report is submitted to the Board, and the General Court of Audit is provided with a copy of it.
4. The Court's oversight: the article begins with the phrase "without prejudice to the jurisdiction of the General Court of Audit", so the external audit does not replace the Court's oversight but exists alongside it.
The article does not specify the term of the auditor's appointment or how he is chosen or replaced.
This article is linked to Article 11, which requires the annual final account to be submitted to the Council of Ministers within 90 days of the end of the financial year and the General Court of Audit to be provided with a copy. It is also linked to Article 13, which requires the Governor to submit an annual report to the Board within 90 days of the start of each financial year on achievements, difficulties and proposals.
The article is part of the Authority's system of financial accountability, and 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 12 of the Saudi ZATCA Statute
Who appoints the auditor of the Zakat, Tax and Customs Authority?
The Authority's Board, from among those licensed to work in the Kingdom, and it fixes his fees.
Does the external auditor replace the oversight of the General Court of Audit?
No. The appointment is without prejudice to the Court's jurisdiction, and the Court is provided with a copy of the auditor's report.
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 11
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.
ترفع الهيئة إلى مجلس الوزراء حسابها الختامي السنوي خلال (تسعين) يومًا من تاريخ انتهاء السنة المالية، ويزود الديوان العام للمحاسبة بنسخة منه.
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.