The General Secretariat of the Zakat, Tax, and Customs Committees in the Kingdom of Saudi Arabia has revealed details and procedures for notifications and the exchange of memoranda between the concerned parties. The Secretariat clarified the approved notification mechanisms, the standard deadlines for responses, and the steps to be taken if notification through traditional methods proves impossible. This reflects the system's commitment to expediting litigation and safeguarding the rights of all parties.
The historical context of the development of Zakat committees in the Kingdom
The establishment of the General Secretariat of Zakat, Tax, and Customs Committees stems from the pressing need to unify the bodies responsible for adjudicating financial and tax disputes, within the framework of the comprehensive economic reforms underway in the Kingdom. Historically, these disputes followed multiple channels, but with the launch of Saudi Vision 2030, the importance of digitizing legal and financial services became paramount. This development has contributed to transforming paper-based procedures into a fully integrated electronic system, making it easier for taxpayers to track their cases with transparency and high efficiency, and enhancing the investment environment in the Saudi market.
Officially approved reporting mechanisms
Regarding the new procedures, the Secretariat clarified that notification is considered legally valid whenever it is made through the contact information registered by the plaintiff. These methods include sending text messages to the registered mobile phone number, using the approved email address, or even making phone calls. In addition, notification via the national address, the address listed in the commercial register, or accounts registered on government e-services platforms such as Absher, is also valid. The Secretariat emphasized that notification can be made at any time without time restrictions, and that the private sector can be utilized to ensure the delivery of notifications.
The economic and legal impact of decisions made by Zakat and tax committees
The ongoing updates to the procedures of the Zakat and tax committees have a significant impact at both the local and regional levels. Locally, the swift resolution of financial disputes contributes to strengthening investor and business confidence in the Kingdom's legislative and judicial environment. Regionally and internationally, Saudi Arabia's adoption of such advanced and flexible systems positions it as a leader among countries implementing global best practices in tax and Zakat administration, which positively impacts ease of doing business indicators and attracts foreign direct investment.
30-day deadline for response and procedures for failure to notify
The Secretariat clarified that the defendant is obligated to respond to the lawsuit within a period not exceeding 30 days from the date of notification, with the possibility of extending this period for a similar duration upon a reasoned request. If a response is not submitted within the specified period, the lawsuit will be referred to the competent court for consideration. In the event that notification cannot be effected through any of the aforementioned means, the Secretariat explained that a notice will be published in the Official Gazette or a local newspaper, in preparation for completing the procedures and issuing a default judgment against the defendant.
The rights of the plaintiff and the documentation of public rights hearings
The plaintiff has the right to review the defendant's response and comment on it within 10 days of the date of notification. If no response is submitted within this period, the case is also referred to the competent circuit to complete the legal procedures. The Secretariat indicated that notification in public rights cases is subject to the procedures stipulated in the Criminal Procedure Law, in accordance with the nature of these cases. It also emphasized that all details of the session are meticulously documented, including the date, time, and location of the session, the names of the circuit members and the parties to the case, in addition to all procedures and events that take place during it, thus ensuring the highest levels of transparency and fairness.
