Article 8 of the Saudi ZATCA Statute

This article governs the Sharia Committee in the Zakat, Tax and Customs Authority, whose named tasks relate to the field of zakat.

1. Composition:

• Its members are highly qualified, experienced and competent.
• There are no fewer than 5 of them, specialists in the jurisprudence of financial transactions, zakat accounting and the laws.
• It has alternate members who take their place when they are absent.

2. Tasks:

1. Preparing the studies the Authority needs in the field of zakat.
2. Reviewing draft laws and regulations relating to the Authority's work in the field of zakat, and reviewing any amendment to them after they are approved.
3. Addressing any problem that arises while the Authority performs its tasks relating to the collection of zakat.
4. Any other task the Board assigns to it.

3. Naming and term: the regular and alternate members are named and their rewards fixed by order of the Prime Minister, on a proposal from the Minister, and the term of membership is 4 years, renewable, with no limit set on the number of renewals.

4. Assistance: the Committee may seek help from whichever specialists it sees fit.

Note that the tasks named in items (a) to (c) relate to the field of zakat, and item (d) allows the Board to assign the Committee any other task. The article does not address the Committee's relationship with individuals or companies directly; its stated tasks are directed to the Authority's work.