Article 3 of the Saudi ZATCA Statute
المادة 3 من تنظيم هيئة الزكاة والضريبة والجمارك
The article sets out the Authority's objectives in collecting zakat, taxes and customs duties and organizing customs work, lists its competences, and lets it set up subsidiary companies.
Official text (Arabic)
This article has not been amended since the law was issued.
تهدف الهيئة إلى القيام بأعمال جباية الزكاة وتحصيل الضرائب والرسوم الجمركية، وتحقيق أعلى درجات الالتزام من قبل المكلفين بها بالواجبات المفروضة عليهم وفقًا لأفضل الممارسات وبكفاية عالية، وتنظيم جميع الأنشطة المتعلقة بالعمل الجمركي والمنافذ الجمركية، وإدارتها، بما يكفل النهوض بمستواها إلى أقصى درجة من الكفاية والإنتاجية والتنافسية، ولها - بالإضافة إلى اختصاصاتها المقررة نظامًا ودون إخلال باختصاصات ومسؤوليات الجهات الأخرى - القيام بكل ما يلزم في سبيل تحقيق أهدافها، ومن ذلك ما يأتي:
1- جباية الزكاة وتحصيل الضرائب والرسوم الجمركية من المكلفين، وفقًا للأنظمة واللوائح والتعليمات ذات العلاقة.
2- توفير خدمات عالية الجودة للمكلفين؛ لمساعدتهم على الوفاء بواجباتهم.
3- متابعة المكلفين، واتخاذ ما يلزم من إجراءات لضمان جباية وتحصيل المستحقات المتوجبة عليهم.
4- العمل على نشر الوعي لدى المكلفين وتقوية درجة التزامهم الطوعي، والتأكد من التزامهم بما يصدر من الهيئة من تعليمات وضوابط في مجال اختصاصها.
5- توظيف التقنية الحديثة في تنفيذ أعمال الهيئة ومراقبتها وتسهيلها، وفي تعزيز الدور الأمني في مكافحة التهريب الجمركي.
6- التعاون مع القطاع الخاص في شأن تنفيذ بعض الأعمال المساندة، وإدارتها.
7- وضع الخطط اللازمة لتنظيم مرافق المنافذ الجمركية وإدارتها واستثمارها، بالتنسيق مع الجهات ذات العلاقة.
8- وضع معايير لمتابعة مؤشرات أداء أعمال الهيئة وخططها، التي تكفل تطوير أدائها وخدماتها، وللهيئة التنسيق في هذا الشأن مع من تراه من الجهات ذات الصلة باختصاصاتها.
9- التعاون وتبادل الخبرات مع الهيئات والمنظمات الإقليمية والدولية، وبيوت الخبرة المتخصصة داخل المملكة وخارجها، وذلك في حدود اختصاصات الهيئة.
10- تمثيل المملكة في المنظمات والهيئات والمحافل والمؤتمرات الإقليمية والدولية ذات الصلة باختصاصات الهيئة.
وللهيئة إنشاء شركات تابعة لها تقوم بأدوار تمكنها من أداء أنشطتها ومهماتها وتحقيق أهدافها.
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 3 explained in plain English
This article shows what the Zakat, Tax and Customs Authority does.
Objectives:
- Collecting zakat and taxes and customs duties.
- Achieving the highest degrees of compliance by taxpayers with their duties, according to best practices and with high efficiency.
- Organizing all activities relating to customs work and customs ports and managing them, and raising their efficiency, productivity and competitiveness.
Among its most prominent competences:
- Collecting zakat and taxes and customs duties from taxpayers in accordance with the relevant laws, regulations and instructions.
- Providing high-quality services to taxpayers to help them meet their duties.
- Following up taxpayers and taking the steps needed to ensure collection of the amounts due from them.
- Spreading awareness and strengthening voluntary compliance, and making sure taxpayers comply with the Authority's instructions and controls.
- Using modern technology in its work and in strengthening the security role in combating customs smuggling.
- Cooperating with the private sector in carrying out and managing some supporting work.
- Preparing plans to organize, manage and invest in the facilities of the customs ports, in coordination with the relevant bodies.
- Setting standards for following up performance indicators, international cooperation, and representing the Kingdom in the relevant forums.
Subsidiary companies: the Authority may set up companies subsidiary to it that enable it to carry out its activities and achieve its objectives.
This list gives examples rather than an exhaustive list, in addition to its competences provided for by law and without prejudice to the competences of other bodies. The article does not set amounts of zakat, taxes or duties; these are matters for the laws specific to each. Anyone with a disagreement with the Authority should consult a lawyer specializing in zakat, tax and customs cases.
Practical example
A company in Dammam carries on a commercial activity subject to zakat and tax. The Authority collects zakat and tax from it under the relevant laws, provides it with services that help it meet its duties, and follows it up to ensure collection of the amounts due. The amount it owes is determined by the laws specific to zakat and tax.
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 3 of the Saudi ZATCA Statute
What are the competences of the Zakat, Tax and Customs Authority?
Collecting zakat, taxes and customs duties, serving and following up taxpayers, spreading awareness and voluntary compliance, combating customs smuggling using technology, managing and investing in customs ports, international cooperation, and others.
Does the Authority combat customs smuggling?
Yes. Among its competences is using modern technology in strengthening the security role in combating customs smuggling.
May the Authority set up companies?
Yes. The Authority may set up companies subsidiary to it that carry out roles enabling it to perform its activities and tasks and achieve its objectives.
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.