Indicators of Zakat, Tax and Customs Committees 2024-2025

The General Secretariat of the Zakat, Tax, and Customs Committees has revealed its latest performance indicators, reflecting the current state of procedural processes and the progress of judicial development within the adjudication and appeals committees. This data is part of ongoing efforts to enhance litigation efficiency and improve the quality of procedures, aligning with strategic objectives to strengthen transparency, increase compliance rates, and reduce the time required to resolve financial and commercial disputes.

The context of judicial development and the Kingdom's Vision 2030

These indicators gain particular significance when viewed within the context of the major transformations underway in Saudi Arabia as part of Vision 2030, which aims to create an attractive and secure investment environment. The General Secretariat of the Zakat, Tax, and Customs Committees plays a pivotal role as an independent judicial body, ensuring impartiality in adjudicating disputes between taxpayers and the Zakat, Tax, and Customs Authority. Developing this system is an integral part of the digital transformation initiatives in the justice sector, contributing to enhanced confidence among local and international investors in the efficiency of the specialized judicial system.

Analysis of tax and zakat case indicators

In detailing the published data, the Secretariat explained that the number of sessions held by committees adjudicating tax, zakat, and customs cases witnessed a notable increase during 2024, steadily rising to a peak of 340 sessions in the fourth quarter. Conversely, the beginning of 2025 saw a decline in the first quarter, reaching 140 sessions, before rebounding in the second and third quarters to 260 sessions, followed by a slight decrease towards the end of the year.

As for the appeals committees, indicators showed relative stability in performance. During 2024, the number of sessions remained stable at 200, with a slight decrease to 155 by the end of the year. 2025 maintained a similar pace, with a notable drop to 150 sessions in the third quarter, followed by a slight increase in the fourth quarter, reflecting a consistent mechanism for handling appeals.

Fluctuations in customs sessions

Analysis of customs sessions between 2020 and 2025 revealed significant fluctuations in the volume of initial sessions. In 2024, the number jumped to a peak of approximately 2,800 sessions in the first quarter, followed by a sharp decline to 700 sessions in the second quarter. This variability continued in 2025, with the first quarter registering a decrease of around 500 sessions, followed by a gradual increase in the second and third quarters, reaching 1,000 sessions, before declining again in the fourth quarter.

The Customs Appeals Committee also experienced a similar pattern of fluctuation during 2024, peaking at approximately 600 sessions in the first quarter, then dropping by half (300 sessions) in the second quarter, before rising again in the third and declining slightly in the fourth. 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, an increase in the third quarter followed by a slight decrease.

Economic and legal impact

These indicators are vital evidence of the dynamism of the Kingdom's trade and customs sectors. The speed of dispute resolution and the stability of appeals committees directly contribute to improving companies' cash flow cycles and reducing legal risks. Furthermore, monitoring and analyzing this data helps identify peak periods for disputes, enabling relevant authorities to allocate the necessary human and technical resources to handle them efficiently. This ultimately benefits the national economy and enhances the Kingdom's ranking in global ease of doing business indices.