The Decision No. (2753) on (14/08/1439 AH) was issued by His Excellency the Minister of Finance to approve the zakat and tax disputes settlement rules, which in turn represent the business rules and procedures of the Zakat and Tax Disputes Settlement Committee, under the Royal Decree No. (33406) issued on (18/08/1435 AH) that approves the formation of internal committees at the General Authority for Zakat and Income (GAZT), which shall in turn assume the task of settling the disputes arising between the (GAZT) and the zakat and tax payers.

The internal committee(s), which is/are formed at the (GAZT) for the settlement of the disputes in accordance with the rules’ provisions, will consider the settlement requests provided by the taxpayers subject to zakat or tax under the rules and regulations, their legitimate proxies or their legal representatives. The request will be made under the offer sent from the (GAZT) to the Taxpayer for the purpose of settling the dispute; and in turn, the Taxpayer and the (GAZT) will follow-up with the resolution of the dispute using systematic manners.​