Article 6 of the Saudi ZATCA Statute

This article sets the rules for meetings of the Authority's Board:

• Place and chair: at the Authority's seat, chaired by the Chairman or whoever he delegates from the members who represent government bodies, and it may be held in another place inside the Kingdom. A private-sector representative therefore does not stand in for the Chairman.
• Frequency: 4 times a year, and whenever need arises in the Chairman's judgment or at the request of at least one third of the members.
• Quorum: at least a majority of the members, including the Chairman or whoever he delegates.
• Decisions: by a majority of the votes of those present, and in a tie the side the chair of the meeting voted with prevails.
• Minutes: signed by the chair of the meeting and the members present.

Remote meetings and circulation: where needed, in urgent cases and in the Chairman's judgment, meetings and voting may be held remotely by technological means, and decisions may be taken by circulation. But a circulation decision is valid only if it was circulated to all the members, they voted on it, and it won a majority of their votes.

Members' obligations:

• Abstaining from voting is not permitted, nor delegating another member to vote when absent, and a dissenter may record his objection and its reasons in the minutes.
• The Authority's secrets may not be disclosed, even after membership ends.

Advisers: the Board may invite specialists and advisers to attend its meetings without the right to vote.

This article is linked to Article 5, which makes the Board responsible for supervising the management of the Authority's affairs and making the decisions needed to achieve its objectives; these rules govern how those decisions are taken.