Article 15 of the Saudi ZATCA Statute

This article shows the relationship of the current Statute to the earlier statutes.

What was repealed?

1. The statute of the General Authority of Zakat and Income issued by Council of Ministers Resolution No. (465) dated 20/7/1438 AH.
2. The statute of the General Authority of Customs issued by Council of Ministers Resolution No. (352) dated 3/7/1439 AH.
3. Everything that conflicts with this Statute.

What does that mean? That the two earlier statutes are no longer the reference, and that the Statute of Zakat, Tax, and Customs Authority is the statute in force for this Authority. If a reader finds in an old source a reference to one of the two repealed statutes, the reference now is this Statute.

The phrase "everything that conflicts with it" means that any other provision that contradicts this Statute is not applied to the extent of the conflict. The article does not identify those provisions by name.

The article does not state the content of the two repealed statutes or the differences between them and the current Statute, nor does it itself address the fate of the substantive laws on zakat, taxes and customs; it concerns the Authority's statute, not the provisions on levying and collection.

This article is linked to Article 16, which provides for publishing the Statute in the Official Gazette and for it to take effect from the date of publication, and to Article 14 on the Authority's staff being subject to the Labor Law and the Social Insurance Law.