Article 2 of the Saudi ZATCA Statute
المادة 2 من تنظيم هيئة الزكاة والضريبة والجمارك
The article gives the Authority public legal personality and financial and administrative independence, links it organizationally to the Minister, places its seat in Riyadh, and lets it set up branches or offices inside and outside the Kingdom.
Official text (Arabic)
This article has not been amended since the law was issued.
تتمتع الهيئة بالشخصية الاعتبارية العامة والاستقلال المالي والإداري، وترتبط تنظيميًّا بالوزير، ويكون مقرها الرئيس في مدينة الرياض، ولها إنشاء فروع أو مكاتب - بحسب الحاجة - داخل المملكة وخارجها.
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 2 explained in plain English
This article sets the legal status of the Zakat, Tax and Customs Authority:
- Public legal personality: the Authority is an independent public legal entity.
- Financial and administrative independence: it runs its financial and administrative affairs independently, within the limits of the Statute.
- Organizational link: it is linked organizationally to the Minister, a term whose meaning the Statute defines in its definitions article.
- Seat: its main seat is in the city of Riyadh.
- Branches and offices: it may set up branches or offices as needed, inside and outside the Kingdom.
Note that the article also allows setting up branches or offices outside the Kingdom, and ties this to need. The article does not specify the locations or number of branches.
This article is linked to Article 3, which sets the Authority's objectives: collecting zakat and taxes and customs duties, achieving the highest degrees of compliance by taxpayers, and organizing the activities relating to customs work and customs ports and managing them. With this legal status the Authority is the body that taxpayers deal with in these matters.
Anyone with a dispute with the Authority about his obligations 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 2 of the Saudi ZATCA Statute
To whom is the Zakat, Tax and Customs Authority linked?
It is linked organizationally to the Minister, as the article states, and its main seat is in Riyadh.
Where is the Authority's seat?
Its main seat is in the city of Riyadh.
Can the Authority open offices outside the Kingdom?
Yes. It may set up branches or offices as needed, inside and outside the Kingdom.
More articles on Definitions of the Zakat, Tax and Customs Authority
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.