Article 4 of the Saudi ZATCA Statute
المادة 4 من تنظيم هيئة الزكاة والضريبة والجمارك
The article forms the Authority's board, chaired by the Minister and including the Governor, representatives of government bodies and two private-sector members, for 3 years renewable once except for the Chairman and the Governor.
Official text (Arabic)
This article has not been amended since the law was issued.
يكون للهيئة مجلس إدارة برئاسة الوزير، وعضوية كل من:
1- المحافظ.
2- ممثل عن وزارة الداخلية.
3- ممثل عن وزارة المالية.
4- ممثل عن وزارة التجارة.
5- ممثل عن وزارة النقل.
6- ممثل عن وزارة الاقتصاد والتخطيط.
7- ممثل عن وزارة الاستثمار.
8- ممثل عن البنك المركزي السعودي.
9- ممثل عن هيئة السوق المالية.
10- ممثل عن رئاسة أمن الدولة.
11- ممثلين اثنين من القطاع الخاص يعينان بقرار من مجلس الوزراء بناءً على ترشيح من الرئيس.
ويجب ألَّا تقل مرتبة ممثلي الأجهزة الحكومية عن المرتبة (الخامسة عشرة) أو ما يعادلها، وفيما عدا الرئيس والمحافظ، تكون العضوية في المجلس لمدة (ثلاث) سنوات قابلة للتجديد مرة واحدة.
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 4 explained in plain English
This article governs the composition of the Board of the Zakat, Tax and Customs Authority.
Chair: the Minister chairs the Board.
Members:
- The Governor.
- Representatives of: the Ministry of Interior, the Ministry of Finance, the Ministry of Commerce, the Ministry of Transport, the Ministry of Economy and Planning, the Ministry of Investment, the Saudi Central Bank, the Capital Market Authority, and the Presidency of State Security.
- Two private-sector representatives appointed by a decision of the Council of Ministers on the nomination of the Chairman.
Level of representation: the rank of the representatives of government bodies may not be lower than grade fifteen or its equivalent.
Term of membership: except for the Chairman and the Governor, membership is for 3 years, renewable once. This term does not apply to the Chairman and the Governor, and the article sets no term for their membership.
This Board works on the affairs of an Authority whose objectives and competences Article 3 sets out, from collecting zakat, taxes and customs duties to managing customs ports and combating customs smuggling.
Article 5 sets this Board's competences, including supervising the management of the Authority's affairs and making the decisions needed to achieve its objectives.
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 4 of the Saudi ZATCA Statute
Who chairs the Board of the Zakat, Tax and Customs Authority?
The Minister.
How long is membership of the Authority's Board?
Three years, renewable once, except for the Chairman and the Governor.
How are the two private-sector representatives appointed?
By a decision of the Council of Ministers on the nomination of the Chairman.
More articles on Board of Directors of the Authority
- Article 5
The article sets the Board's competences, including approving policies, regulations and structure, adopting the budget, setting fees for services, making work rules for the Sharia Committee and approving subsidiary companies.
يتولى المجلس الإشراف على إدارة شؤون الهيئة وتصريف أمورها، ويتخذ جميع القرارات اللازمة لتحقيق أهدافها في حدود ما تضمنه التنظيم من أحكام، وله - بوجه خاص - ما يأتي
- Article 6
The article governs the Board's meetings: 4 times a year, a quorum of a majority including the Chairman or his deputy, remote voting and circulation, and bans abstaining from voting and disclosing secrets.
1- تعقد اجتماعات المجلس في مقر الهيئة برئاسة الرئيس أو من ينيبه من الأعضاء ممثلي الجهات الحكومية، ويجوز عقدها في مكان آخر داخل المملكة. 2- يعقد المجلس اجتماعاته
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.

