General authority of Zakat & Tax

General authority of Zakat & Tax (GAZT) is a government agency that reports to Ministry of Finance. It was established per Ministerial Resolution no. 394, dated 7/8/1370 H. (14/06/1951).

GAZT Objectives

GAZT objectives can be summarized as follows: Assess and collect zakat on business activities from Saudi persons and citizens of member states in the Gulf Cooperative Council; Assess and collect tax from persons subject to tax according to relevant laws and regulations; Improve taxpayers' voluntary compliance through fair treatment, excellent performance, better taxpayers' awareness, and improved services delivered to taxpayers.

GAZT Responsibilities:

The Department has several responsibilities as follows:

Assess and collect zakat duty from Saudis and citizens of member states in the Gulf Cooperative Council, in accordance with relevant regulations.
Assess and collect tax from persons subject to tax including persons working in the fields of oil and gas investment according to relevant laws and regulations.
Set-up and implement procedures to follow up on delinquent taxpayers and take necessary actions to ensure their compliance.
Provide fair treatment to taxpayers and improve their voluntary compliance.
Issue statistical reports on the Department's operations and taxpayers. Submit an annual report on revenues and expenditures, actual and projected, to competent authorities.

Revenues and Expenditures

GAZT is continuously and intensively working on improving its work procedures both in its head-office and branches. It has employed the latest arts of technologies to help improve and expedite services to taxpayers. It has simplified and standardized procedures and forms in accordance with relevant rules and regulations.

These modernization efforts have improved GAZT's performance in all areas, noticeably in areas that directly affect zakatpayers and taxpayers, and have enabled GAZT to conclude cases in a timely manner. The self-assessment principle adopted by GAZT has played an important role in enabling GAZT to achieve these accomplishments. GAZT improved performance has led to an increase in collected revenues to the state's budget.

Zakat revenues are automatically remitted to a special account allocated to spend on the needy and poor registered with Social Insurance Agency of Ministry of Social Affairs. Tax revenues are part of the state's public revenues that meet public expenditures the government of the Custodian of the Two Holy Mosques incurs as it provides various services to its citizens and residents.

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