• The terms and phrases mentioned below, wherever they appear in the Regulation, shall have the meanings specified next to each, unless the context of the text requires otherwise:

• General Panel: The General Panel for Zakat and Income.

• Council: The Board of Directors of the General Panel for Zakat and Income.

• Governor: The Governor of the General Panel for Zakat and Income.

• Panel Employee: Anyone who works for the Panel on a permanent or temporary basis, directly or indirectly, whether they are linked by a contract with the Panel or with others.

• Taxpayer: The person obligated to register for Zakat or tax purposes.

• Notifier: Anyone who contributes - other than the Panel employees - to revealing violations of the regulations that the Panel is responsible for overseeing their application and their executive regulations.

• A. For the purposes of this Regulation, the violations that are reported are limited to the following list of violations:

  • 1.  Zakat Violations

    • 1- Failure to register.

    • 2- Zakat evasion.

  • 2. Violations of the Value Added Tax Law:

    • 1- Failure to register.

    • 2- Tax evasion.

    • 3- Failure to issue tax invoices.

    • 4- A non-registered person collecting the tax.

    • 5- Failure to keep tax invoices, books, records, and accounting documents.

    • 6- Violation of any other provision of the law or regulation.

  • 3. Violations of the Income Tax Law:

    • 1- Failure to register.

    • 2- Tax evasion.

  • 4. Violations of the Selective Tax Law:

    • 1- Failure to register.

    • 2- Tax evasion.

  • 5- Violations of the Real Estate Transaction Tax Law/Regulation:

    • 1- Failure to declare a real estate transaction.

    • 2- Calculating the tax at a value lower than the fair market value of the transaction.

    • 3- Violations of tax evasion.

    • 4- Conducting fictitious and unreal transactions that do not reflect the value of the tax due.

• B. The governor may update this list as required by the interest.

• A. The violations shall be reported through the Authority’s electronic channels, using the form prepared by the Authority for that purpose, provided that the following information shall be included:

  • 1. Whistleblower Information (name, contact number, and ID number).

  • 2. Reported Person, and the address thereof.

  • 3. Type, date and place of violation.

  • 4. Supporting documents and information.

• B. If the Whistleblower wishes to be paid a reward, such wish shall be expressed upon reporting.

• Upon receiving the report, the concerned departments shall undertake the following duties:

  • A. Study the report and verify the validity of the data.

  • B. Confirm that there are no previously submitted reports related to the same violation.

  • C. Recommend to the whistleblower reward committee granting the whistleblower a reward after verifying their eligibility.

• A. The rewards shall be granted at the discretion of the Authority, provided that the following conditions are met:

  • 1. That the complaint reported results in the discovery of a violation set forth in these regulations.

  • 2. That the Whistleblower is not an Employee of the Authority or a spouse, in-law, or relative of the first degree thereof.

  • 3. Where the whistleblower is a public employee or similar, that discovery of the reported violation is not an official duty of the whistleblower in their capacity as a public employee.

  • 4. That the reported violation was not previously reported nor rewarded by the Authority.

• B. A reward shall be payable based upon a resolution issued by the whistleblower reward committee.

• C. No reward shall be payable before the collection of due amounts.

• A. A “whistleblower reward committee” (the “Committee”) shall be formed at the Authority by a resolution of the Governor.

• B. The Committee shall be responsible for studying cases referred to it by the violation intake department, determining eligibility for a reward, and the reward amount.

A financial reward no less than one thousand (1,000) Saudi Riyals and not exceeding two and a half percent (2.5%) of the collected tax and penalties or one million (1,000,000) Saudi Riyals, whichever is less, shall be payable.

• A. The Authority shall maintain the confidentiality of reports and complains and may not disclose any information pertaining to the whistleblower’s identity.

• B. The Authority shall not be required to disclose procedures [actions] taken regarding reported violations and the results or conclusions reached [in respect of the alleged violation].

• C. The Authority may [at its discretion] take any action is deems necessary if a reported violations is proven to be inaccurate.

These regulations shall enter into force from the date of their approval by the Board, and shall be applicable to reports/complains made pursuant to Council of Ministers’ Resolution No. (458) dated 11/08/1440H approving the payments of rewards to any person – other than GAZT Personnel – who participates or assists in the discover of a violation of the law under the regulatory and enforcement purview of the Authority.