GTL Summary:

Article 75 empowers the Department to seize a taxpayer's funds held by third parties. Following a seizure, it may issue legally binding notices to entities like employers, banks, or financial institutions, compelling them to remit any funds owed to the taxpayer directly to the Department. This order is effective from the date the notice is received. Notices issued to employers can be for a specified period. The law explicitly exempts funds designated for the taxpayer's monthly maintenance and essential living expenses from such seizure. A third party complying with this Article, and Articles 73 and 74, is legally discharged from its obligations to the taxpayer for the amount paid.

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 75
Country: 🇸🇦 KSA
Location: Chapter 13 - Tax Collection
Order: 75
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 13 - Tax Collection

Article 75 - Seizure of Funds Due to the Taxpayer

Following seizure, the Department may issue notices to third parties, including employers, banks, or financial institutions, ordering direct payment to the Department of any funds the third party owes the taxpayer on or after the date of receipt of the seizure notification.
A notice may be issued to the taxpayer's employer, and its validity may be limited to a specified period.
The monthly maintenance due upon the taxpayer as well as its living expenses stipulated by the provisions of other laws in force shall not be subject to seizure.
A person complying with the provisions of this Article and Articles 73 and 74 of this Law shall be exempted from any obligations to the taxpayer or any other person, regarding the value of properties seized from the time of its compliance.

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