GTL Summary:

Article 56 of the KSA Income Tax Law designates 'The Authority' as the body responsible for the complete administration of income tax. Its mandate includes the examination, assessment, and collection of income tax. Furthermore, this Article grants the Authority the power to impose penalties as stipulated within the law. A key procedural safeguard is that the imposition of any penalty must be formalised through a decision issued either by the Governor or an individual officially assigned this duty by the Authority's Board of Directors. This provision on penalties was incorporated via an amendment effective from 1 January 2019.

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: 2025-12-19 09:23:03 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.'

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