Disclaimer Policy

The Website has been developed in compliance with the laws and regulations in Kingdom of Saudi Arabia. Accordingly, Zakat, Tax and Customs Authority (ZATCA) does not provide any guarantees for the following:

• The accuracy and reliability of the information, as the information and data available on the website do not substitute for referring to the relevant laws and regulations.
• Effectiveness or protection against unauthorized access or cyber intrusion.
• Availability or continuity of the website.
• Suitability of the website's content.
• The website or its servers being free from viruses or other harmful components.

ZATCA is not legally liable for any loss or damage of any kind, direct, indirect, incidental, or consequential resulting from the use of its website.

ZATCA's website may contain links to third-party websites that are not affiliated with ZATCA, and ZATCA is not responsible for the content of such websites, and any risks arising from accessing them through links available on the ZATCA's website shall be borne solely by the user.

ZATCA's website may contain links to other websites or portals that use information protection and privacy practices different from those adopted by ZATCA. Accordingly, ZATCA is not responsible for the content, security, or privacy practices of such external websites. Users should refer to the privacy notices of those websites.

ZATCA's website servers automatically collects visitors' Internet Protocol (IP) addresses when they access any of ZATCA's websites. IP addresses are used to help diagnose server issues and to conduct website usage statistics.

Some of ZATCA's websites use cookies to facilitate user navigation. Cookies may also be used to remember login information and improve the user experience when accessing certain services. These cookies are stored on the user's device, noting that the cookies used by ZATCA are encrypted.

By using ZATCA's Website, the user agrees to comply with all privacy and personal data protection policies applicable within ZATCA and holds responsibility for the use of the website. The website shall not be used for any illegal purpose or for any activity that may damage, disable, disrupt, or interfere with the operation of the website or other users' access to it.

ZATCA strives to prevent and mitigate harm resulting from incidents by implementing appropriate risk mitigation measures. However, ZATCA shall not be liable for any direct, indirect, consequential, or incidental damage resulting from events beyond its reasonable control, including natural disasters or cyberattacks.

ZATCA strives to provide accurate and up-to-date information through its website whenever possible. However, it makes no explicit or implicit guarantees regarding the absolute accuracy, completeness, or reliability of such information. ZATCA reserves the right to modify or update the website's content at any time without prior notice and shall not be liable for any consequences arising from such modifications.

The E-services available through ZATCA's Website, including access to information relating to various government entities and bodies, are provided solely to facilitate manual procedures. The user fully acknowledges that communication over the Internet may be subject to interference or interception by third parties, that the website is not a substitute for information available from official sources, and that applications and administrative procedures may be completed directly with the competent authorities. Accordingly, use of the website is entirely at the user's own risk. Under no circumstances shall ZATCA be liable for any loss or damage of any kind arising from the use of, access to, or reliance on any information, opinion, or announcement published on the website, or resulting from operational delays, connection failures, difficulties accessing the Internet, hardware or software malfunctions, or the actions or opinions of any person accessing the website. The user further acknowledges and agrees that the sole and exclusive means to address any loss or damage arising from accessing or using the website is to discontinue accessing or using it.

ZATCA's website uses artificial intelligence technologies to provide certain content and automated responses. The information generated is intended for general informational and guidance purposes only and may not always be accurate or complete. Accordingly, the user acknowledges that any reliance on AI-generated outputs is entirely at the user's own risk, and ZATCA shall not be liable for any decisions or actions taken based on such outputs.

ZATCA makes every effort to inspect and test the contents of its website throughout all stages of production. Users are advised to use antivirus software for any material downloaded from the Internet. ZATCA shall not be liable for any loss, interruption, corruption of data, or damage to a computer or any device used to access the website or resulting from the use of any material obtained from it.

ZATCA's website, with all its services, information, materials, and functions, is provided on an "as is" and "as available" basis for personal use without any promises or guarantees of any kind. ZATCA does not guarantee and shall not be liable for any interruptions, errors, or violations that may arise from the use of the website, its contents, or any linked website, whether or not ZATCA is aware of such issues.

Any communications or information submitted by the user through ZATCA's website shall not confer upon the user any ownership rights or guarantee of confidentiality. Furthermore, no interactive or other feature available through the website grants or is intended to grant the user any rights, licenses, or privileges of any kind. Any waiver by ZATCA of a right available to it under these terms in a particular instance shall not constitute a permanent or general waiver of that or any other right.

The user acknowledges responsibility for any claims, damages, costs, or expenses arising from the user's breach of the terms and conditions governing the use of the ZATCA's website or violation of the laws and regulations in the Kingdom of Saudi Arabia or in the user's country of residence. The Authority further reserves the right to seek compensation for any damages, costs, claims, or other liabilities arising from such breach, including compensating its departments, employees, or agents responsible for managing the website, without prejudice to any rights or remedies available under applicable laws and regulations.