The resolution to apply VAT entered into force in January 2018.Since that date, the General Authority of Zakat and Tax (GAZT), represented by its oversight and inspection teams, has been vigilant against the occurrence of any tax offences do not occur. Tax violations harm consumers be them Saudis, residents or visitors.

The Authority carried out millions of inspection field visits all over the Kingdom, with average weekly visits of 5,000, and with each visit, the Authority has considered the consumer.

In order to involve consumers in the supervisory role, and to protect them from being manipulated by having to pay a tax higher than the basic, or any other value, the Authority approved last year the provision of rewards to whistleblowers. The initiative may individuals who witness any tax violations, to report it to the Authority through the various reporting channels. It also addresses such reports promptly and confidentially. The reporter may receive a reward for his report of 2.5% of the value of the offence, of a minimum of 1000 riyals and a maximum of 1 million riyals.

Only one year after the adoption of the Regulations for Whistleblower Rewards and Incentives, the Authority's Oversight and Inspection Department received thousands of reports, which were dealt with in accordance with the procedures followed by the Authority, where 529 reports were submitted immediately after validation. Consequently, the incentive bonuses amounted to more than 533 thousand riyals.

The Authority has confirmed that, in cooperation with all relevant bodies, it takes great care into protecting consumers and their rights against any commercial or tax manipulation, raising awareness and educating them through various means, and that it will ever be watchful of any violations.​