This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. The provided text from Article 72 specifically addresses internal governance, establishing a framework for performance-based incentives for tax authority employees. It outlines the criteria for granting these awards, which are linked to exceptional performance in auditing taxpayer accounts, detecting unpaid tax liabilities, and recovering funds for the public treasury. The Bylaw specifies a tiered award structure, where employees can receive up to a three-month salary, with the amount being proportionate to the total value saved or recovered.
Article 72 - Incentives
The Authority's employees of outstanding performance shall be granted awards as incentives based on recommendations by the Authority's Director General of the Authority according to the following criterion:
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