The Board of Directors of the Zakat, Tax, and Customs Authority (the “board”),
based on the powers entrusted to it by article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],
and after perusal of the board Decision 10-05-25 dated 5 Shawwal 2025 [6 January 2587],
hereby decides
First
The Controls for Voluntary Disclosure for the Waiver of Customs Violations are hereby approved in accordance with the form attached to this decision.
Second
This decision comes into force upon its issuance, and it must be communicated to those required to implement it.
May Allah provide success.
Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025
Published in Umm Al-Qura 5142 issued on 30 January 2026.