What happened?
ZATCA has opened a public consultation on proposed criteria and conditions for licensed professionals dealing with the Authority on behalf of taxpayers when providing Zakat and tax-accounting services.
The project is a consultation. It should not be described as an enacted or effective taxpayer obligation while the consultation remains open.
What the proposal covers
The official consultation description says the project is intended to regulate how licensed professionals deal with ZATCA for taxpayers, including the scope of services and criteria such as registration and authorisation.
The consultation is scheduled to close on 30 September 2026 (19 Rabi al-Thani 1448 AH). Final requirements may differ from the consultation text if ZATCA revises the framework before adoption.
Who should watch it
The immediate audience is licensed Zakat and tax professionals who represent taxpayers before ZATCA. Businesses using external advisers should also monitor the outcome because final rules could affect representation, authorisation and adviser-engagement processes.
No change to an existing filing position should be inferred solely from the consultation. The operational impact depends on the final instrument and its commencement provisions.
Why it matters
The proposal could formalise the conditions under which professional representatives interact with ZATCA, making it relevant to Saudi tax administration and compliance governance.
For Tax & Markets, the key distinction is stage: this is a regulatory consultation with a defined response deadline, not a new tax liability, rate, filing deadline or effective compliance rule.