GTL Summary:

Article 38 of the KSA Value Added Tax Law establishes the legal basis for enforcement and compliance. It authorises the Board of Directors to appoint employees specifically for the purpose of monitoring, inspecting, and controlling violations of the Law's provisions. These appointed officials are vested with all necessary powers to effectively carry out their duties, ensuring a robust framework for tax oversight. The Article further clarifies that the specific operational procedures and methodologies that these employees must follow in the performance of their duties shall be determined and detailed within the Implementing Regulations.