Article 7 of the Saudi ZATCA Statute

This article governs the post of Governor of the Zakat, Tax and Customs Authority.

The post: the Governor has the rank of minister and is responsible for managing the Authority's affairs, his responsibilities being within the limits of the Statute and what the Board decides.

His competences in particular:

• Preparing and submitting to the Board: supervising the preparation of policies, plans and programs and following up their implementation once approved, supervising the preparation of the administrative, financial, internal and technical regulations, proposing the organizational structure, and supervising the preparation of the annual report, the draft budget, the final account and the periodic reports.
• Implementation: supervising the course of work under the approved regulations and plans, and issuing the decisions needed to implement the Statute and the regulations according to his powers.
• Representation: representing the Authority before the courts and before government and other bodies inside and outside the Kingdom, and he may delegate others to do so.
• Finance and contracts: approving spending from the budget and financial procedures within what the Board delegated to him, contracting with third parties under the laws and his powers, and signing agreements and protocols after the Board's approval.
• Staff: appointing the Authority's staff under the regulations and supervising them.
• Any other competence the Board assigns to him.

The Governor may delegate some of his competences to whomever he sees fit among the Authority's staff.

What matters to taxpayers is that the Governor represents the Authority before the courts, and issues the decisions needed to implement the Statute and its regulations according to his powers. Anyone in dispute with the Authority should consult a lawyer specializing in zakat, tax and customs cases.