The General Secretariat of the Zakat, Tax, and Customs Committees in the Kingdom of Saudi Arabia has revealed its latest performance indicators for litigation processes, reflecting an ongoing commitment to developing and enhancing the efficiency of the judicial system. These indicators are part of the Kingdom's efforts to achieve the goals of Vision 2030, particularly those related to improving the business environment, increasing transparency, and expediting the resolution of commercial and financial disputes.
General context and importance of judicial development
The General Secretariat was established to support the independence of specialized judicial committees adjudicating zakat, tax, and customs disputes, and to provide the necessary administrative and technical support to ensure their efficient and impartial operation. This development is an integral part of the structural reforms underway in the Kingdom, as an effective and specialized judicial system contributes to building the confidence of local and international investors and enhances the Kingdom's position as an attractive investment hub. Shortening litigation periods and ensuring the quality of judgments not only protects the rights of taxpayers and the public treasury but also creates a stable and predictable legal environment, a crucial element for sustainable economic growth.
Analysis of the performance of the adjudication and appeals committees
According to the data released, the number of sessions held by tax and zakat adjudication committees showed a fluctuating trend. After a gradual increase in 2024, peaking at 340 sessions in the fourth quarter, the first quarter of 2025 saw a decrease to 140 sessions, before rising again in the following two quarters. In contrast, appeals committee sessions remained relatively stable throughout 2024, averaging 200 sessions, with a similar pace expected in 2025. This may indicate a maturing of appeal procedures and a stabilization in the volume of cases brought to this stage.
Fluctuations in customs issues and their impact
Regarding customs cases, indicators revealed a clear fluctuation in the volume of initial hearings between 2020 and 2025. The first quarter of 2024 saw a peak of approximately 2,800 hearings, while the second quarter saw a sharp decline to 700. This fluctuation may reflect economic and trade variables, such as changes in import and export volumes or the implementation of new customs policies. The Customs Appeals Board also exhibited a similar volatile pattern, peaking at 600 hearings in the first quarter of 2024 before stabilizing relatively at 500 hearings at the beginning of 2025. Analyzing these fluctuations helps policymakers understand trade dynamics and their impact on the judicial system.
Expected impact on the investment environment
The regular publication of these indicators promotes transparency and allows the business community to assess the performance of the justice system. These figures, despite their variations, confirm that there is close and continuous monitoring of the litigation process with the aim of improving it. These efforts are expected to reduce dispute resolution times and enhance the quality of judicial procedures, which will positively impact the Kingdom's ranking in global ease of doing business indices and strengthen its attractiveness to foreign direct investment.
