​The Zakat, Tax and Customs Authority (ZATCA) Board issued Resolution No. (21-01-17) dated (05/02/1443 H corresponding to 12/09/2021 G) for merging the secretariats of tax and customs committees into one secretariat named “General Secretariat of Zakat, Tax and Customs Committees (GSTC)" to be an independent entity responsible for providing legal, technical, accounting and administrative support to the Zakat, tax and customs committees to carry out their duties.

ZATCA's Board Resolution is a part of the procedures regulating and facilitating litigation to increase the level of integration and efficiency within the ceaseless endeavors exerted for facilitating the journey of case parties and unifying the organizational, administrative, and technical procedures to benefit from common services. This is to realize the highest levels of quality in enabling the resolution of Zakat, tax, and customs disputes and find innovative and effective methods in facilitating the litigation for the case parties as well as enhance the corporate operational efficiency.

GSTC enables the submission of all cases through its website (www.gstc.gov.sa) through digital integration with all relevant systems in order to contribute to the application of the Zakat, tax, and customs laws as well as automating all litigation procedures through a set of steps. These steps aim at improving the experience of the case parties and saving time and effort, starting from submitting the case until the issuance of and access to the decision through E-Services. In addition, GSTC provides the “Remote Litigation" service to save time and adjudicate cases.

GSTC urges for referring to the awareness-raising materials provided on its website, or through GSTC Twitter account (@_GSTC) and LinkedIn account (GSTC), or by contacting GSTC via the Unified Call Center Number (8001220000).​