​​​​​​The Tax Committees for Resolution of Tax Violations and Disputes

Construction

Royal Decree no. M/113, dated 2/11/1438 H stipulates the formation of the Tax Committee for Resolution of Tax Violations and Disputes, its term, and jurisdictions.

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Jurisdiction

• Adjudicate violations, disputes and lawsuits of public and private rights, arising from the tax systems and regulations the decisions and instructions issued according to them.
  
• Adjudicate In the objections of the concerned parties to the decisions issued by the Authority (ZATKA) in implementation of the tax systems and regulations the decisions and instructions issued according to them.​
  

The Adjudication Committee has all the necessary powers to investigate and decide cases within its jurisdiction, including the power to call witnesses, to submit the evidence and documents, decisions made, and impose penalties.




Formation

Royal Decree No. (65474) dated (23/12/1439 AH), and the designation the heads and members of the sections of the tax committees as follows:

• The first department for the determination of income tax violations and disputes in Riyadh.
  
• The second department for the determination of income tax violations and disputes in Riyadh.
• The first department for the determination of income tax violations and disputes in Jaddah.
• The first department for the determination of income tax violations and disputes in Dammam.
• The first department to adjudicate the value added tax violations and disputes in Riyadh.
• The first department to adjudicate the value added tax violations and disputes in Jaddah.
• The first department to adjudicate the value added tax violations and disputes in Dammam.
• The first department to adjudicate selective goods tax violations and disputes in​ Riyadh.
  




Royal Decree No. (17218) dated (27/03/1442 AH), and the designation the heads and members of the sections of the tax committees as follows:

• The second department to adjudicate the value added tax violations and disputes in Riyadh.
• The third department to adjudicate the value added tax violations and disputes in​ Riyadh.​






Royal Decree No. (22800) dated (25/04/1442 AH), and the designation the heads and members of the sections of the tax committees as follows:

•    The third department for the determination of income tax violations and disputes in ​Riyadh.






The Appeal Committee for Tax Violations and Disputes

​Construction


Royal Decree no. M/113, dated 2/11/1438 H stipulates the formation of the Tax Committee for Resolution of Tax Violations and Disputes, its term, and jurisdictions.





Jurisdiction

Resolve objections against decisions by the Committee for Resolution of Tax Violations and Disputes.





Formation

Royal Decree No. (65474) dated (23/12/1439 AH), and the designation the heads and members of the sections of the tax committees as follows:


• First Appeals Chamber for Income Tax Interventions and Disputes.​
• First Appeals Chamber for Tax Violations and Disputes Value Added and Selective Commodities.​
  
  
  

​Customs Committees

Committee for Resolution of Customs Violations and Disputes

Construction

Article (Fifty-Two) of the Customs Law promulgated by Royal Decree No. (425) dated 03/05/1372 AH, pursuant to a decision of the Minister of Finance, stipulated the establishment of customs committees.​

Jurisdiction

The departments of the Committee of Customs Resolution are specialized in the following:

• Customs smuggling and similar offences, as well as attempting to commit any of them.
  
• Violations of the Unified Customs Law, its Implementing Regulations, and the Explanatory Memorandum.
  
• Objections to the collection decisions issued by the Authority
  
• Objections submitted to decisions issued regarding collected customs fines stipulated in the Unified Customs Law, its Implementing Regulations and Explanatory Memorandum.
  

The Committee has all the necessary powers to investigate and decide cases within its jurisdiction, including the power to call witnesses, order the submission of evidence and documents, issue decisions, and impose penalties.

Formation

The First Instance Customs Committees were formed by a ministerial decision as follows:

• First Department for Resolution of Customs Violations and Disputes in Riyadh.
  
• Second Department for Resolution of Customs Violations and Disputes in Riyadh.
  
• Third Department for Resolution of Customs Violations and Disputes in Riyadh
  

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Appellate Committee for Resolution of Customs Violations and Disputes Construction

Article (Fifty-Two) of the Customs Law promulgated by Royal Decree No. (425) dated 03/05/1372 AH, pursuant to a decision of the Minister of Finance, stipulated the establishment of customs committees.

Jurisdiction

Objections submitted against the decisions of the Frist Instance Committee falling within its spatial jurisdiction.

Formation

The Appellate Customs Committees were formed by a ministerial decision as follows:

​The Appellate Customs Committee in Riyadh.