GTL Summary:

Article 50, under the Final Provisions chapter, outlines the primary responsibilities and powers of the Tax Authority. It stipulates that, subject to the provisions of Article 28 of the Law, the Authority is solely responsible for the comprehensive administration of the Tax. This mandate includes all key functions such as the examination of records, the assessment of due Tax, and its subsequent collection. The article grants the Authority broad discretionary power to implement any measures it deems appropriate to effectively execute these duties, ensuring the proper enforcement and management of the tax system in the Kingdom.