GTL Summary:

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 56
Country: 🇸🇦 KSA
Location: Chapter 11 - General Provisions
Order: 56
Last updated at: 2025-11-04 11:19:41 UTC

Chapter 11 - General Provisions

Article 56 - Tax Administration

  1. [The Authority is the body responsible for the administration, examination, assessment, and collection of income tax, as well as the imposition of penalties stipulated in this Law.

  2. Imposition of penalties shall be pursuant to a decision by the Governor or the person assigned by the Authority's Board of Directors.][35]

Footnotes

[35]Amended by RD No M/113 dated 2/11/1438H (25 July 2017) with effect from 1 January 2019. Prior to the amendment, the Article read as follows:
'The Authority is the body responsible for the administration, examination, assessment and collection of income tax.'

←
Previous
Article 55 - Application of Other Law Provisions Where Not Specifically Stipulated
Next
Article 57 - Taxpayers Registration
→
Fast-loading version for search engines - Click here for the interactive version