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  • عربي
    • الأوامر الصوتية
    • حجم الخط
    • الوضع الرمادي

​​​​​​ The Zakat, Tax, and Customs Committees are independent judicial bodies. The Chairpersons and Members of the Tax Committees are appointed by Royal Order, while the Chairpersons and Members of the Customs Committees are appointed by Ministerial Decision.

Tax Committees

Royal Decree No. (M/113) dated 02/11/1438 AH established the Committees for the Resolution of Tax Violations and Disputes and the Appellate Committees, specifying their terms of membership and defining their jurisdictions.

Committees for the Resolution of Tax Violations and Disputes

Jurisdiction

The First-Instance Zakat and Tax Committees shall have jurisdiction over the following:

Dispute Resolution

Adjudicating violations, disputes, and public and private rights claims arising from the application of zakat and tax laws and regulations.

Appeals Against Decisions

Deciding appeals submitted by concerned parties against decisions issued by the Zakat, Tax, and Customs Authority pursuant to zakat and tax laws and regulations.

Judicial Investigation

Investigating and adjudicating cases within their jurisdiction, including the authority to summon witnesses, order the submission of evidence and documents, issue decisions, and impose penalties in accordance with applicable legal provisions.

Composition

  • First Committee – Riyadh​
  • Second Committee – Riyadh
  • First Committee – Jeddah
  • First Committee – Dammam
  • First Committee – Riyadh
  • Second Committee – Riyadh
  • First Committee – Jeddah
  • First Committee – Dammam
  • First Committee – Riyadh

Tax Violations and Disputes Appellate Committees

Jurisdiction

Appeals

Hearing appeals submitted against decisions issued by the First-Instance Committees.

Case Adjudication

Investigating and deciding cases, including the authority to summon witnesses, order the submission of evidence and documents, issue decisions, and impose penalties in accordance with applicable legal provisions.

Composition

  • First Appellate Committee – Riyadh
  • First Appellate Committee – Riyadh

Customs Committees

The Customs Committees were established by a decision of the Minister of Finance pursuant to Articles (161) and (163/A) of the Unified Customs Law of the Gulf Cooperation Council (GCC) States, approved by Royal Decree No. (M/41) dated 03/11/1423 AH.


Committees for the Resolution of Customs Violations and Disputes

Jurisdiction

The Customs Committees for the Resolution of Customs Violations and Disputes shall have jurisdiction over the application of the provisions of the Unified Customs Law and its Implementing Regulations, as follows:


Smuggling Crimes

Hearing all customs smuggling offenses and offenses of a similar nature.

Customs Violations and Offenses

Hearing all crimes and violations committed against the provisions of the Customs Law and its Executive Regulations.

Appeals Against Collection Decisions

Hearing appeals against collection decisions in accordance with Article (147) of the Law.

Appeals Against Fines

Hearing appeals submitted against penalty decisions in accordance with Article (148) of the Law.

Appeals Against Decisions Rejecting Refund Requests

Hearing appeals submitted against decisions rejecting refund applications.

Judicial Investigation

Investigating and adjudicating cases, including the authority to summon witnesses, order the submission of evidence and documents, issue decisions, and impose penalties in accordance with applicable legal provisions.

Composition

Customs Violations and Disputes Committees:

  • First Committee – Riyadh
  • Second Committee – Riyadh

Customs Violations and Disputes Appellate Committee

Jurisdiction

Appeals

Hearing appeals submitted against decisions issued by the First-Instance Committees.

Case Adjudication

Investigating and deciding cases, including the authority to summon witnesses, order the submission of evidence and documents, issue decisions, and impose penalties in accordance with applicable legal provisions.

Composition

Customs Violations and Disputes:

  • Customs Appellate Committee.

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Last Update : 26 October 2026 03:11 PM Saudi Arabia Time

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