Data and information
Licensees must provide tourism data, information, and statistics under the Tourism Law and relevant regulations and instructions.
Tourism hospitality facilities
Hotel Operational Data Submission& Financial Statement Audit
We support hospitality facilities with financial-statement audit and organisation of required operating and financial data after checking the form, instructions, and deadline applicable to each facility.
Data requirements under the Tourism Law
The Tourism Law requires licensees to provide tourism data, information, and statistics as specified by the regulations. Current Ministry regulations and instructions should be consulted for the request, deadline, and regulatory consequence.
Data that may form part of operating and financial requirements
Fields vary by facility type, current form, and instructions; this list illustrates common review areas and is not a definitive regulatory checklist.
Annual Operational Data
- Monthly room occupancy rate for the full fiscal year
- Average Daily Rate (ADR)
- Revenue Per Available Room (RevPAR) = ADR × Occupancy Rate
- Total rooms in operation and maximum capacity
- Other facilities data: restaurants, meeting rooms, pools
Financial Information & Reporting
- Total revenues broken down by source: rooms, F&B, other services
- Staff costs, headcount, and actual Saudization ratios
- Utility costs: electricity, water, periodic maintenance
- Depreciation on fixed assets, furniture, and hotel equipment
- Earnings before interest, tax, depreciation and amortisation (EBITDA)
Statement of Financial Position
- Total tangible and intangible assets
- Current liabilities: short-term loans and accounts payable
- Non-current liabilities: mortgages and long-term loans
- Equity, paid-up capital, and retained earnings
- Zakat payable and reconciliation with ZATCA declaration
Technical & Digital Compliance
- Data readiness for platforms and forms specified in current instructions
- Organisation of guest data and access rights under the facility's responsibilities and applicable rules
- E-invoicing requirements applicable to the facility and its notified integration phase
- Reconciliation of property-management-system data to reports and financial records
Regulatory context to consider
Requirements, classifications, and violation schedules may change through regulatory decisions. We check the current rule and facility circumstances before stating any consequence or fine.
Ongoing licence and classification conditions
The law requires continued compliance with licensing and classification conditions throughout their validity, under current regulations and decisions.
Regulatory consequences
The Tourism Law provides a range of sanctions depending on the violation and its seriousness; the applicable law, regulations, and current violation schedule govern amount and procedure.
How We Support Relevant Requirements
We define scope after reviewing the requirement, records, and management's responsibility for approval and submission.
Annual Financial Statement Audit
Audit of financial statements under the applicable reporting framework and auditing standards adopted in Saudi Arabia, considering required data within the engagement scope.
Includes: statement of financial position, income statement, statement of changes in equity, cash flow statement, and notes, with Zakat review and reconciliation to the ZATCA Zakat return.
Official Operational Data Form Completion
Support in compiling financial and operational data and reconciling it to records before entry into the form or platform current at submission.
Deadline, data fields, and submission method are checked against the Ministry's current instructions and platform for each facility; approval and submission remain the responsibility of the licensee or its authorised representative.
Hotel Performance Indicator Verification
Reviewing whether indicators such as occupancy, ADR, and RevPAR are consistent with source data and definitions in the form being used.
We identify differences between operational reports and financial records and help management document the reasons before approving the data.
Hotel Classification Compliance
A separate documentary review of current requirements may be agreed to identify information or actions requiring follow-up by management or the relevant adviser.
The review identifies financial and documentary readiness matters; licensing and classification decisions remain with the Ministry under its current procedures and rules.
Tourism License Renewal Preparation
Organising financial and operational documents identified by current renewal requirements and reviewing consistency of data available to relevant systems.
The facility or its authorised representative submits the renewal request, and the Ministry determines the outcome under the completeness and requirements then in force.
Saudization Ratios & Staff Cost Review
Reviewing consistency of workforce, cost, and calculated-ratio data with available records, while referring interpretation of current Saudization requirements to the relevant authority or adviser.
Saudization requirements and consequences vary by activity, role, and current decisions and should be interpreted against the competent source at the time of review.
Our Working Process
01
Initial Diagnostic Conversation
We review facility type, current requirement, record and statement readiness, and any correspondence or open matters, then define scope and responsibilities.
02
Financial statements and data
Management remains responsible for preparing statements and data. Where an independent audit is agreed, we perform audit procedures under adopted standards and preserve engagement independence.
03
Operational Data Form Completion
We support field compilation, reconciliation to records, and documentation of assumptions; management reviews and approves the data before submission.
04
Electronic Submission & Follow-up
We support form preparation and relevant submission steps within the engagement scope, and clarify information or explanations where needed.
05
Annual Compliance Report
We issue deliverables that document the scope, procedures, and information reviewed within the engagement.