In brief
ZATCA's employees and personnel must keep information they obtain about a person confidential. They may disclose it where a judicial order requires it, where disclosure is necessary to exercise ZATCA's duties, to ZATCA, the General Bureau for Audit, a judicial body, a court or a foreign tax authority under a treaty, in the course of authorised work, or with the person's written consent. Breaches are subject to penalties set by the Board.
Every RETT registration discloses detailed information to ZATCA: who sold what to whom, for how much, and under which exemption. Article 10 sets out how that information is protected, and the specific cases in which it can be shared.
The Provision: Exact Text
What It Means in Plain English
Under the RETT confidentiality rules, ZATCA must keep your transaction information confidential. It can share it only when a court orders it, when it needs to in order to do its job, with specified public bodies or treaty partners, in authorised work under its instructions, or when you consent in writing. Staff who breach this face penalties set by ZATCA’s Board.
Breaking Down the Provision
Who is bound
Paragraph (d) covers ZATCA’s employees and personnel, and “all those working for it or for its benefit”. That includes contractors and outsourced service providers handling RETT data.
The permitted disclosures
| Ground | Recipient |
|---|---|
| Judicial order | As the order requires |
| Necessary for ZATCA’s duties and powers | As required, for example in an assessment or collection |
| Listed bodies | ZATCA staff, the General Bureau for Audit, judicial bodies, courts |
| Treaties and agreements | Foreign tax authorities under treaties to which the Kingdom is a party |
| Authorised work | In line with ZATCA’s internal instructions |
| Written consent | Anyone the person authorises in writing |
Consent
Paragraph (c) is the one route the taxpayer controls. A buyer’s due diligence team, a lender or an auditor can obtain information from ZATCA about your transactions with your written consent.
Practical Points
- Information flows to ZATCA as well. Article 11(c)(2) allows ZATCA to obtain data from government bodies, third parties, international bodies and foreign governments for examinations. Confidentiality governs what ZATCA does with that data, not whether it can collect it.
- Cross-border investors. Saudi property holdings can be reported to a home-country tax authority under exchange-of-information agreements.
- Disputes. Information can be disclosed to the Zakat, Tax and Customs Committees and to courts in the course of objections and grievances.
Worked Examples
Example 1: Buyer due diligence
A buyer of a real estate company wants confirmation that RETT was paid on past intra-group transfers. The seller provides ZATCA’s registration notices directly, or gives written consent for ZATCA to confirm them.
Example 2: Treaty request
A foreign tax authority asks ZATCA, under a treaty, about Saudi property sold by one of its residents. ZATCA may disclose the information under Article 10(a)(3).
Common Mistakes
- Assuming RETT data is never shared. It can be, through treaties and with courts.
- Forgetting the consent route. Written consent can speed up transaction due diligence.
The Bottom Line
Article 10 protects RETT information while allowing it to be used for enforcement, oversight and international cooperation. Taxpayers should assume ZATCA, the courts and treaty partners can see their property transactions. Third parties can see them only with the taxpayer’s written consent.
Key takeaways
- ZATCA staff, and anyone working for or on behalf of ZATCA, must keep information about a person's real estate transactions confidential.
- Disclosure is permitted where required by a judicial order, or where necessary to exercise ZATCA's duties and powers.
- Information may be shared with ZATCA staff, the General Bureau for Audit, judicial bodies, courts, and foreign tax authorities under treaties to which the Kingdom is a party.
- Disclosure to any other person is permitted with the written consent of the person the information relates to.
- Information ZATCA receives from other government bodies under Article 11(c)(2) feeds into its examinations. The confidentiality rule governs what ZATCA does with it.
- Violations are subject to procedures and penalties determined by a decision of ZATCA's Board.
Frequently asked questions
Is RETT information confidential in Saudi Arabia?
Yes. Article 10 of the RETT Implementing Regulations requires ZATCA's employees and anyone working for ZATCA to keep information obtained in their official capacity confidential. Disclosure is allowed only in the listed cases, such as a court order, ZATCA's own duties, specified public bodies, treaty partners, or with your written consent.
Can ZATCA share my property transaction data with foreign tax authorities?
Yes, where disclosure is to a tax authority of a foreign country under a treaty or agreement to which the Kingdom is a party (Article 10(a)(3)). Exchange-of-information arrangements are the usual route.
Can ZATCA give my RETT information to my bank or a buyer?
Only with your written consent (Article 10(c)), or if one of the other permitted grounds applies.
What happens if a ZATCA employee leaks information?
Article 10(e) provides that anyone who violates the confidentiality provisions is subject to the procedures and penalties set by a decision of ZATCA's Board.
Sources
Based on the RETT Law (Royal Decree No. M/84, effective 10 April 2025) and the RETT Implementing Regulations (ZATCA Board Resolution No. 01-03-25 dated 24 March 2025, unofficial English translation). The Arabic text prevails. This article is general information, not advice on any specific transaction. dariba.co is an independent knowledge platform and is not affiliated with ZATCA.