The Zakat, Tax and Customs Authority established under the Council of Ministers Decision to merge "the General Authority of Zakat and Tax", "the General Customs Authority" into one Authority. The Authority undertakes to collect Zakat, taxes, and customs duties while achieving the highest level of taxpayer compliance possible in accordance with best practices.

The Authority is also in responsibility of organizing and managing all activities connected to ports and customs operations in order to achieve the highest level of compliance, productivity, and competitiveness. This aims to assist the Kingdom in developing into a significant global logistics hub by promoting trade and maintaining national security.