General Manual of Zakat

Confidentiality of Information and Documents: ZATCA undertakes to maintain the confidentiality of the information provided on the taxpayer and other persons. ZATCA may disclose the taxpayer-related information received by it in the following cases: ● When the disclosure of the taxpayer‘s data is required by judgments, law, executive regulations or other rules applicable in the KSA.31 ● When disclosure is necessary in order to exercise the duties and powers granted to ZATCA ZATCA may correct misapplications of any of the provisions of the regulations or laws 31 Article (24), Executive Regulations. in accordance with the following conditions: 1. Disclosure of information officially shall be restricted to an employee of ZATCA, the Saudi Customs, the General Court of Audit, judicial authorities or any authority in a foreign country in implementation of any treaty or convention to which the KSA is a party. 2. An employee of ZATCA, or the person authorized to perform a task under the Regulations, shall perform such power based on an assignment issued by ZATCA enabling him to do so. 3. The disclosure of the taxpayer-related information shall not exceed the limits of its intended purpose, taking into account the personal or commercial impact that may result. 4. The taxpayer-related information shall not be kept for a period beyond achieving the intended purpose of the disclosure. 5. The disclosed confidential information shall be carefully kept, and all measures decided by ZATCA shall be taken to ensure that it is prevented from being illegally circulated, and lost or damaged. 6. Before proceeding with the disclosure procedures, it shall be ensured that the person to whom it is disclosed is fully aware of its confidentiality and confidentiality requirements. Without prejudice to the principle of confidentiality of taxpayer-related information, the ZATCA‘s employees or representatives may disclose to a person the taxpayer-related information based on the taxpayers written approval. 32 Article (25), Executive Regulations. 11. Objection and Appeal Procedures In the event that the taxpayer does not agree to a decision issued by ZATCA, the same has the right to formally object to its decision (within the legal time limit referred to in this section). There are three methods that allow the taxpayer to submit a request for review (i.e., objection) and resolve the dispute related to the assessment or any other decisions issued by ZATCA in relation to zakat matters, as follows: ● Through the internal review by the objections section at ZATCA. ● Through the internal committee for disputes resolution at ZATCA. ● Through the grievance submitted to the external committees: the resolution committee (also called the Committee for the Resolution of Tax Violations and Disputes, and the Appeal Committee (also called the Appeal Committee for Tax Violations and Disputes). 11.1 Submitting an Objection In the event that ZATCA issues a zakat assessment that includes a revaluation of the taxpayer‘s obligations, the taxpayer will feel its right to object to the ZATCA‘s decision by submitting the objection to the competent department, through the ZATCA‘s e-system «Erad».