Article 13 of the Saudi ZATCA Statute

المادة 13 من تنظيم هيئة الزكاة والضريبة والجمارك

The 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.

Official text (Arabic)

This article has not been amended since the law was issued.

يرفع المحافظ إلى المجلس خلال (تسعين) يومًا من بداية كل سنة مالية تقريرًا سنويًّا عما حققته الهيئة من إنجازات، وما واجهها من صعوبات، وما يراه من مقترحات لتحسين سير العمل فيها.

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 13 explained in plain English

This article governs the annual report of the Zakat, Tax and Customs Authority.

Who submits it? The Governor.
To whom? To the Board, that is, the Authority's board of directors.
When? Within 90 days of the start of each financial year.

Its content:

The achievements the Authority has made.
The difficulties it has faced.
The proposals the Governor sees for improving the course of work in it.

Note that this report is submitted to the Board inside the Authority, unlike the final account, whose audit by the external auditor Article 12 provides for.

The article does not specify the form of the report or the procedures that follow its submission to the Board.

This article is linked to Article 14, which subjects the Authority's staff, except the Governor, to the provisions of the Labor Law and the Social Insurance Law, and to Article 12 on auditing the Authority's accounts.

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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