GTL Summary:

Article 51 of the KSA Value Added Tax Law grants the Authority the power to coordinate with other government entities regarding the implementation of the Unified VAT Agreement, the domestic VAT Law, and its Implementing Regulations. It establishes a broad mandate for inter-governmental cooperation to ensure effective tax administration. Crucially, this article imposes a mandatory obligation on all government entities and Persons to provide the Authority with any information it requests for tax purposes. This provision ensures the Authority has the necessary legal backing to access relevant data required for assessment, audit, and enforcement activities.