Article 56 of the KSA Income Tax Law designates 'The Authority' as the body responsible for the complete administration of income tax. Its mandate includes the examination, assessment, and collection of income tax. Furthermore, this Article grants the Authority the power to impose penalties as stipulated within the law. A key procedural safeguard is that the imposition of any penalty must be formalised through a decision issued either by the Governor or an individual officially assigned this duty by the Authority's Board of Directors. This provision on penalties was incorporated via an amendment effective from 1 January 2019.