Saudi Arabia: Tax and customs authorities merge into single authority

The merger is intended to improve the authority’s tax and customs procedures.

The merger is intended to improve the authority’s tax and customs procedures.

The Saudi Council of Ministers in May 2021 approved merging of the General Authority of Zakat and Tax (GAZT) and the General Authority of Customs to form the Zakat, Tax and Customs Authority (ZTCA).

The merged government agencies into one umbrella authority will remain organizationally tied to the Ministry of Finance and headquartered in Riyadh. The merger is intended to improve the authority’s tax and customs procedures, as well as enhance security, business, and trade exchanges.

The Council of Ministers’ decision was published in the official gazette along with the regulations of the new ZTCA (replacing the prior GAZT and GAC regulations). The approved regulations address the scope of work of the new merged authority. The effective date of the regulations is 14 May 2021.

For the time being, the financial and administrative regulations of GAZT and GAC will continue to be applied with regards to their employees until transitional provisions are approved.

For more information, contact KPMG’s Global Head of International Tax:

Rodney Lawrence | +1 (312) 665 5137 |

Or contact KPMG’s Trade & Customs global practice leader:

Doug Zuvich | +1 312-665-1022 | 


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