Second Version | May 2026
Para. 1.2Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
Zakat, Tax and Customs Authority
Council of Ministers Resolution No. 570 dated 22nd Ramadan 1442H/4th May 2021G was issued,
providing for the merger of the General Authority of Zakat and Tax and the General Customs
Authority into a single entity under the name of the Zakat, Tax and Customs Authority (ZATCA).
The Authority undertakes the collection of Zakat and the collection of taxes and customs duties,
and seeks to achieve the highest levels of compliance by taxable persons in accordance with
best practices and with high efficiency. The Authority also seeks to enable the Kingdom to
become a global logistics hub by facilitating trade, protecting national security, and regulating
and managing all activities related to customs operations and customs ports, in a manner that
ensures their advancement to the highest levels of efficiency, productivity, and competitiveness.
This is achieved through the provision of high-quality services with a focus on the customer and
service delivery in accordance with best practices.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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