The General Secretariat of the Zakat, Tax, and Customs Committees in the Kingdom of Saudi Arabia has revealed its latest performance indicators, reflecting the ongoing development of the judicial system within the adjudication and appeals committees. This data comes as part of efforts to enhance litigation efficiency and improve the quality of procedures, in line with the Kingdom's Vision 2030 objectives of promoting transparency and compliance and reducing the timeframes for resolving commercial and financial disputes.
Analysis of the performance of committees adjudicating tax and zakat cases
Data released by the Secretariat showed a marked fluctuation in the number of sessions held by committees adjudicating tax, zakat, and customs cases. During 2024, the number of sessions gradually increased, peaking in the fourth quarter at 340. At the beginning of 2025, the indicators showed a decline in the first quarter to 140 sessions, before rebounding somewhat in the second and third quarters to 260 sessions, prior to a slight decrease towards the end of the year.
Relative stability in the appeals committees
In contrast, the Appeals Committees' sessions showed a more stable pattern. Throughout 2024, the committees maintained an average of nearly 200 sessions, with a slight decrease to 155 by year's end. This relatively consistent pace continued into 2025, with a notable drop to 150 sessions in the third quarter, followed by a slight increase in the fourth quarter, reflecting a consistent strategy in handling appeals cases.
Fluctuations in customs sessions (2020-2025)
A comprehensive analysis of customs sessions up to 2025 revealed a clear fluctuation in the volume of initial sessions. In 2024, the number jumped to a peak of approximately 2,800 sessions in the first quarter, compared to only 700 sessions in the second quarter. In 2025, the year began with a decrease in the first quarter (500 sessions), followed by a gradual increase in the second and third quarters, reaching 1,000 sessions.
Regarding the Customs Appeals Committee, 2024 saw a fluctuating pattern, peaking at 600 sessions in the first quarter before dropping by half in the second quarter. In 2025, the committee recorded an increase compared to the end of the previous year, reaching 500 sessions, with relative stability in the first half of the year.
The importance of judicial development in the investment environment
These indicators are of paramount importance, extending far beyond mere statistics. The efficiency of the committees responsible for adjudicating zakat and tax disputes is a cornerstone of improving the business environment in the Kingdom. The speed of case resolution and the clarity of procedures contribute to bolstering the confidence of both local and international investors, as legislative and judicial stability is a crucial factor in attracting capital.
The General Secretariat is continuously working to automate procedures and develop electronic platforms to reduce reliance on paper transactions, thereby expediting the litigation process and ensuring the accuracy of judgments. This digital transformation supports the national economy by collecting zakat, taxes, and customs duties efficiently and fairly, thus contributing to sustainable development.
