About the Committees
Overview
The Zakat, Tax, and Customs Committees are independent judicial bodies. The chairpersons and members of the tax committees are appointed by Royal Decree, while the chairpersons and members of the customs committees are appointed by ministerial decision.
Tax Violations and Disputes Resolution Committees
Established under Royal Decree No. (M/113) dated 02/11/1438 AH, these committees are responsible for:
- Adjudicating violations, disputes, and claims related to the application of zakat and tax laws and regulations.
- Reviewing objections to decisions issued by the Zakat, Tax, and Customs Authority concerning zakat and tax matters.
- Investigating and ruling on cases within their jurisdiction, including summoning witnesses, requesting evidence and documents, issuing decisions, and imposing penalties in accordance with relevant legal provisions.
Committee Structure:
Income Tax:
- First Committee in Riyadh
- Second Committee in Riyadh
- First Committee in Jeddah
- First Committee in Dammam
Value-Added Tax (VAT):
- First Committee in Riyadh
- Second Committee in Riyadh
- First Committee in Jeddah
- First Committee in Dammam
Excise Tax:
- First Committee in Riyadh
Tax Appeal Committees
These committees are tasked with:
- Adjudicating appeals against decisions issued by the initial tax committees.
- Investigating and ruling on cases, including summoning witnesses, requesting evidence and documents, issuing decisions, and imposing penalties in accordance with relevant legal provisions.
Committee Structure:
VAT and Excise Tax:
- First Committee in Riyadh
Income Tax:
- First Committee in Riyadh
Customs Committees
Established by a decision of the Minister of Finance based on Articles (161) and (163/A) of the Unified Customs Law for the Gulf Cooperation Council (GCC) States, ratified by Royal Decree No. (M/41) dated 03/11/1423 AH.
Jurisdiction:
- Reviewing all customs smuggling offenses and related cases.
- Handling all violations against the provisions of the customs law and its executive regulations.
- Considering objections to collection decisions as per Article (147) of the law.
- Reviewing objections to penalty decisions in accordance with Article (148) of the law.
- Evaluating objections to decisions rejecting refund requests.
- Investigating and ruling on cases, including summoning witnesses, requesting evidence and documents, issuing decisions, and imposing penalties in accordance with relevant legal provisions.
Committee Structure:
Customs Violations and Disputes
- First Committee in Riyadh
- Second Committee in Riyadh
Customs Appeal Committee
Jurisdiction:
- Adjudicating appeals against decisions issued by the initial customs committees.
- Investigating and ruling on cases, including summoning witnesses, requesting evidence and documents, issuing decisions, and imposing penalties in accordance with relevant legal provisions.
Committee Structure
Customs Violations and Disputes:
- Customs Appeal Committee in Riyadh
