1Issue 1 | September 2024

Zakat, Tax and Customs Authority Cabinet Resolution No. (570) was issued dated 22nd Ramadan 22 1442H/ 4th May 2021G, merging the General Authority of Zakat and Tax and the General Customs Authority into a single entity named the Zakat, Tax and Customs Authority (henceforth ‘ZATCA’). ZATCA works on collecting Zakat, taxes, and customs duties, ensuring the highest levels of compliance from Zakat payers in accordance with best practices and high efficiency. ZATCA seeks to enable the Kingdom to become a global logistics hub by facilitating trade and protecting national security. It also regulates and manages all activities related to customs work and ports to ensure they reach the highest standards of efficiency, productivity, and competitiveness. This is achieved by providing high-quality, customer-centric services aligned with international best practices. Royal Decree dated 29th Jumada al-Akhirah 1370H / 7th April 1951G Issuance of the Implementing Regulations for Royal Decree No. (M/40) by Ministerial Decision No. (2082), dated 1st Jumada al-Akhirah 1438H / 28th February 2017G. Ministerial Decision No. (394), dated 7th Shaban 1370H / 13th May 1951G Pursuant to Ministerial Resolution No. (2216) issued on 7th Rajab 1440H / 14th March 2019G, applicable as of 1st January 2019G Royal Decree No. (M/40) issued on 2nd Rajab 1405H / 23rd March 1985G On 20th Rajab 1438H / 17th April 2017G Collection of Zakat from those holding Saudi nationality. Establishment of the Zakat Department. The Implementing Regulations for Zakat Collection were issued. Ordering the full collection of Zakat from all companies, institutions, and others, including individuals subject to Zakat. Issuance of the Regulations of the General Authority of Zakat and Tax pursuant to the Council of Ministers Resolution No. (465). The Implementing Regulations for Zakat Collection issued by Decision of His Excellency the Minister of Finance No. (1007) dated 19th Shaban 1445H / 29th February 2024G Which shall apply to fiscal years beginning after 1st January 2024G. 22nd Ramadan 1442H / 4th May 2021G The General Authority of Zakat and Tax was merged with the General Authority of Customs under the name Zakat, Tax and Customs Authority.