The words and phrases - wherever they appear in the rules - shall have the meanings indicated opposite each of them unless the context requires otherwise:

Rules: The rules regulating Zakat and Tax Accounting Services.

Council: The Board of Directors of the Organization

Minister: A minister from the members of the Council of Ministers appointed by an order from the Prime Minister based on a proposal from the Council of Economic and Development Affairs.

Organization: Saudi Organization for Chartered and Professional Accountants.

Profession: The profession of providing (Zakat and Tax Accounting Services) or (Value Added Tax Services).

Tax: All types of taxes in the Kingdom of Saudi Arabia.

License: A document issued by the Organization, allowing the holder to practice the profession, in accordance with the conditions and regulations specified in the rules.

Licensee: A natural person licensed to practice the profession.

Register: The database of licensees and all modifications or changes thereto.

The scope of the professional license under the provisions of these rules is limited to (two types of professional licenses), as follows:

• A- A professional license to provide (Zakat and tax accounting services).

• B- A professional license to provide (Value Added Tax services).

1- The scope of the profession for the licensee in providing (Zakat and tax accounting services) is as follows:

• A- Preparation of Zakat and tax declarations of all types.

• B- Providing consultations on aspects related to Zakat and tax accounting services of all types.

2- The scope of the profession for the licensee in providing (Value Added Tax services) is as follows:

• A- Preparation of Value Added Tax declarations.

• B- Providing consultations on aspects related to Value Added Tax.

3- The scope of (the profession) does not include the work performed by the licensed public accountant in the Kingdom, in accordance with the auditing standards, assurance engagement standards, examination engagement standards, and related service standards adopted.

The register is established at the Authority and contains the following data:

• 1- The name of the licensee, their identification number, the date of their license to practice the profession, its number, the date of its expiration, and details of any previously issued licenses.

• 2- The name of the office or company through which the licensee practices the profession.

• 3- The names of the partners in the professional company, along with the data mentioned in paragraph (1) of this article for each partner.

• 4- Any other data related to the license that the Authority deems important.

1- The practice of the profession is not permitted except after obtaining a license in accordance with the provisions of these rules.

2- Notwithstanding paragraph (1) of this article, a licensed accountant authorized to practice the profession of accounting and auditing in the Kingdom may provide zakat and tax accounting services or value-added tax services without obtaining a special license for that purpose.

The license is granted to the license applicant according to the following:

1- For those fully dedicated to practicing the profession according to the following criteria:

• A- Must be a Saudi national.

• B- Must have full capacity.

• C- Must pass the professional examinations determined by the authority, unless they hold a valid license to practice accounting and auditing.

• D- Registration in the professional membership of the authority.

• E- Must have a good reputation and conduct, and not have been convicted of a Sharia penalty or a crime involving dishonesty or honor unless their status has been restored, and must not have been subject to a disciplinary decision of dismissal from government service unless three years have passed since the issuance of the disciplinary decision.

2- For those not fully dedicated to practicing the profession according to the following criteria:

• A- A license may be granted to a non-dedicated person according to the following: the conditions mentioned in paragraph (1) of this article must be met.

• B- The duration of practicing the profession without dedication must not exceed three years, and this duration includes any period during which they were allowed to practice the profession without dedication.

1- The license application shall be submitted according to the forms and procedures determined by the Authority.

2- The application must be complete with the data and attachments specified by the Authority.

3- When studying the application, the Authority may take necessary measures to verify the accuracy of the data provided by the license applicant, and the applicant must complete the required information within a period not exceeding thirty (30) days from the date of notification; otherwise, the application shall be considered null and void.

4- The Authority shall consider the application that fulfills all data and attachments, and the applicant is obligated to pay the financial fee for the license, as determined by the Council.

5- The Authority shall decide on the application within a period not exceeding fifteen (15) working days, and the license applicant has the right to appeal the rejection decision before the competent court.

1- The licensee shall be granted a license to practice the profession after being registered in the registry, indicating the registration number and date, and the license shall be considered valid for a period of (three) years.

2- The licensee may submit a request for the renewal of the license based on a request submitted at least (ninety) days before its expiration.

The license shall be revoked in any of the following cases:

• 1- The absence of any of the conditions and controls stipulated in Article (5) of the regulations.

• 2- The request of the licensee for its cancellation, provided that there are no obligations related to clients or employees working for him, and the authority has the right to take necessary measures to verify this.

• 3- The death of the licensee.

The licensee must notify the Authority of any changes to their contact information within one month from the date of the change, and all notifications sent to the address registered with the Authority shall have their legal effects.

The licensee - whether practicing the profession through an individual office or a professional company - is obligated to provide the Authority annually within a period not exceeding (120) days from the end date of the financial year of the office or the company, or whenever necessary, in accordance with the mechanism determined by the Authority, with the following data:

• 1- Any information and data that enable the Authority to monitor the quality of the professional practice of the licensee or the company through which the professional work is conducted, its nature, and the extent of the office or company’s compliance with the provisions of these rules and the rules of the profession, its conduct, ethics, standards, and other relevant professional standards issued by the Authority, as well as the duties specified under the applicable laws, regulations, and approved rules.

• 2- The names of the entities for which professional services are provided.