Article 16 of the Saudi ZATCA Statute
المادة 16 من تنظيم هيئة الزكاة والضريبة والجمارك
The article provides for publishing the Statute in the Official Gazette and for it to take effect from the date of its publication.
Official text (Arabic)
This article has not been amended since the law was issued.
ينشر التنظيم في الجريدة الرسمية، ويعمل به من تاريخ نشره.
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 16 explained in plain English
This is a closing article that sets when application begins of the Statute of Zakat, Tax, and Customs Authority:
- Publication: the Statute is published in the Official Gazette.
- Effect: it takes effect from the date of its publication, with no period between publication and application.
The article does not state the actual publication date, so the day the Statute took effect cannot be determined from its text alone.
Relationship to Article 15: Article 15 provides that the Statute repeals the statute of the General Authority of Zakat and Income issued by Council of Ministers Resolution No. (465) dated 20/7/1438 AH, and the statute of the General Authority of Customs issued by Council of Ministers Resolution No. (352) dated 3/7/1439 AH, and everything that conflicts with it. By taking effect from the date of publication, the Statute replaces those two statutes as the reference.
The importance of this article to those who deal with the Authority is that it fixes the moment this Statute became the governing framework for the Authority's formation and competences. Anyone with a question about when its provisions apply to 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 16 of the Saudi ZATCA Statute
When did the Statute of Zakat, Tax, and Customs Authority take effect?
From the date of its publication in the Official Gazette.
Is there a period before the Statute is applied?
No. It takes effect from the date of its publication.
More articles on Authority Staff and Repeal of Earlier Regulations
- Article 14
The article subjects the Authority's staff, other than the Governor, to the provisions of the Labor Law and the Social Insurance Law.
يخضع منسوبو الهيئة - عدا المحافظ - لأحكام نظام العمل ونظام التأمينات الاجتماعية.
- Article 15
The article repeals the statute of the General Authority of Zakat and Income issued in 1438 AH and the statute of the General Authority of Customs issued in 1439 AH, and everything that conflicts with this Statute.
يلغي التنظيم كلًّا من تنظيم الهيئة العامة للزكاة والدخل الصادر بقرار مجلس الوزراء رقم (465) وتاريخ 20 / 7 / 1438هـ، وتنظيم الهيئة العامة للجمارك الصادر بقرار مج
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.