The Minister of Interior,
based on the powers entrusted to him,
after perusal of the Traffic Law issued by Royal Decree D/85 dated 26 Shawwal 1428 [7 November 2007] and its amendments,
and after perusal of the Executive Regulation of the Traffic Law issued by Ministerial Decision 2249 dated 10 Rabi Al-Awwal 1441 [7 November 2019] and its amendments,
and in pursuance of public interest,
hereby decides
First
A number of paragraphs are hereby added to the Articles of the Executive Regulation of the Traffic Law in the attached form.
Second
This decision must be communicated to the relevant entities, to implement it, each within the area of their mandate.
Third
This decision comes into force on the date of its publication in the official gazette.
Minister of Interior
Abdulaziz bin Saud bin Naif bin Abdulaziz
Issued on: 16 Dhu Al-Hijja 1447
Corresponding to: 2 June 2026
Published in Umm Al-Qura 5163 issued on 12 June 2026.
The Minister of Finance,
based on the powers entrusted to him by law,
based on Ministerial Decision 1242 dated 21 Rabi Al-Awwal 1441 [18 November 2019] Approving the Executive Regulation of the Government Tenders and Procurement Law issued by Royal Decree D/128 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019],
Ministerial Decision 3479 dated 11 Sha’ban 1441 [4 April 2020] Approving the (Amended) Executive Regulation of the Government Tenders and Procurement Law,
Clause Third of Ministerial Decision 451 dated 7 Rabi Al-Thani 1444 [1 November 2022] Approving the Amendment to Articles 111 and 127 of the Executive Regulation of the Government Tenders and Procurement Law,
Ministerial Decision 1090 dated 21 Ramadan 1445 [31 March 2024] approving the amendment to articles 4, 5, 20, 47, 74, 96, 111, and 154 of the Executive Regulation of the Government Tenders and Procurement Law,
and Council of Ministers Decision 649 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019], stipulating in clause Ninth that the Ministry of Finance coordinates with the Local Content and Government Procurement Authority when preparing the executive regulation of the law or making any amendment to it.
and in pursuance of public interest,
hereby decides the following
First
The amendments of articles 88, 111, 114, and 132 of the Executive Regulation of the Government Tenders and Procurement Law issued by Ministerial Decision 1242 of 21 Rabi Al-Awwal 1441 [18 November 2019], as amended by Ministerial Decisions 3479 of 11 Sha ’ban 1441 [4 April 2020], Ministerial Decision 451 of 7 Rabi Al-Thani 1444 [1 November 2022], and Ministerial Decision 1090 of 21 Ramadan 1445 [31 March 2024] are hereby approved in the form attached to this decision.
Second
This decision must be published in the official gazette, and comes into force from its date.
Third
This decision must be communicated to the competent entities for implementation and action.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 9 Dhu Al-Hijja 1447
Corresponding to: 26 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.
With the help of Allah the Almighty
We, Salman bin Abdulaziz Al-Saud,
the King of the Kingdom of Saudi Arabia,
based on article 70 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],
based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [1 March 1992],
after perusal of Shura Council Decision 329/26 dated 3 Dhu Al-Qa’dah 1447 [20 April 2026],
and after perusal of Council of Ministers Decision 887 dated 2 Dhu Al-Hijja 1447 [19 May 2026],
have decreed as follows
First
The amendment to the Unified Agreement on Value Added Tax of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017] is hereby approved, as follows:
1․ Article 12(4) is amended to read as follows:
4. In the event that the goods are supplied without transport or dispatch and it is subsequently proven that these goods have been transported or dispatched to a member state in the cases stipulated in clause 1 of this article, the tax must be adjusted or refunded in accordance with the following:
(a) The state in which the transport or dispatch ends has the right to settle or refund the tax from the member state in which the transport or dispatch began, in accordance with the direct automatic transfer mechanism used by customs.
(b) As an exception to paragraph (a) of this clause, the ministerial committee may approve any other provisions to regulate the settlement or refund of the tax, including allowing the member state in which the transport or dispatch ends to levy the tax on these supplies at the points of entry to that state, with the settlement or refund of the tax paid and collected in the state of supply directly to the taxpayer or non-taxpayer client in another member state.
2․ Article 13 is amended to read as follows:
The case of intra-community supplies to non-registered persons
1․ Each member state has the right to claim from the other member state the tax paid if the value of the supply exceeds the amount of 10,000 Saudi Riyal or the equivalent in the currencies of the council states for individuals and non-registered persons, and to adjust or refund the tax in accordance with the mechanism of direct automatic transfer of customs duties applied within the framework of the customs union of the states of the cooperation council.
A member state also has the right to levy tax on these supplies at the points of entry to that member state in the event that proof of payment of the tax in the other member state is not provided.
2․ As an exception to clause 1 of this article, the ministerial committee may approve any other provisions to regulate the settlement or refund of the tax, including allowing the member state to levy the tax on these supplies at the points of entry to that state, with the settlement or refund of the tax paid and collected in the state of supply directly to individuals and non-registered persons residing in another member state.
3․ Article 25(1) is amended to read as follows:
1. Each member state shall apply the tax at the basic rate in accordance with its domestic law, provided that it is not less than 5% of the value of the supply or import, unless there is a provision for exemption or the levying of a rate of zero percent on the same supply in this agreement.
4․ Article 64 is amended to read as follows:
Payment of tax on imports
1․ The tax due on imported goods must be paid at the first point of entry and deposited in a special tax account, and must be transferred to the state of final destination in accordance with the mechanism of direct automatic transfer of customs duties applied within the framework of the customs union.
2․ As an exception to clause 1 of this article, the ministerial committee may approve any other provisions for the settlement of the tax due on imported goods, including allowing the other member state to levy the tax on imported goods at the points of entry to that member state in accordance with the provisions of this agreement, with the settlement or refund of the tax paid and collected at the first point of entry directly to the taxpayer or non-taxpayer importer residing in another member state.
3․ Each member state may, in accordance with the conditions and controls it specifies, allow the taxpayer to defer payment of the tax due on goods imported for the purposes of economic activity, and to declare it in its tax return. The tax due, the payment of which is deferred and which is declared, is considered deductible in accordance with the provisions of this agreement.
5․ Article 71(4) is amended to read as follows: 4. The competent tax authority in the countries between which intra-community supplies have been made has the right to access information relating to intra-community supplies made between persons in those countries.
Second
The Prime Minister, the ministers, and the heads of independent concerned agencies—each within their area of mandate—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 8 Dhu Al-Hijja 1447
Corresponding to: 25 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.
The Council of Ministers,
after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 89019 dated 10 Dhu Al-Hijja 1445 [16 June 2024], which includes Public Prosecution Telegram 182062 dated 29 Dhu Al-Qa’dah 1445 [6 June 2024], regarding the draft Executive Regulation of the Law on the Protection of Whistleblowers, Witnesses, Experts, and Victims,
after perusal of the mentioned draft regulation,
after perusal of the Law on the Protection of Whistleblowers, Witnesses, Experts, and Victims issued by Royal Decree D/148 dated 8 Sha’ban 1445 [18 February 2024],
after perusal of Bureau of Experts at the Council of Ministers Minutes 27 dated 17 Safar 1447 [11 August 2025] and Memo 2388 dated 1 Rajab 1447 [21 December 2025],
after perusal of Council of Economic and Development Affairs Minutes 543/47/M dated 3 Rabi Al-Thani 1447 [25 September 2025],
after perusal of Secretariat of the Council of Political and Security Affairs Telegram 14794 dated 17 Ramadan 1447 [6 March 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 11613 dated 2 Dhu Al-Qa’dah 1447 [19 April 2026],
hereby decides
The Executive Regulation of the Law on the Protection of Whistleblowers, Witnesses, Experts, and Victims is hereby approved in the form attached.
Salman bin Abdulaziz Al-Saud
Issued on: 2 Dhu Al-Hijja 1447
Corresponding to: 19 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.
The Council of Ministers,
after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 72006 dated 10 Ramadan 1447 [27 February 2026], which includes the Minister of Interior Telegram 232788 dated 3 Ramadan 1447 [20 February 2026], regarding the proposal to assign the Governor of the National Emergency Management Authority to supervise the General Secretariat of the National Risks Council,
after perusal of Council of Ministers Decision 87 dated 7 Safar 1440 [22 August 2018], Decision 96 dated 2 Safar 1441 [1 October 2019], Decision 297 dated 28 Jumada Al-Awwal 1442 [12 January 2021], Decision 296 dated 12 Rabi Al-Thani 1446 [28 November 2024], and Decision 451 dated 30 Jumada Al-Thani 1446 [1 January 2025],
after perusal of Bureau of Experts at the Council of Ministers Memo 3803 dated 13 Dhu Al-Qa’dah 1447 [30 April 2026],
after perusal of Secretariat of the Political and Security Affairs Council Telegram 19340 dated 23 Dhu Al-Qa’dah 1447 [10 May 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 12557 dated 26 Dhu Al-Qa’dah 1447 [13 May 2026],
hereby decides
Clause 2(2) of Council of Ministers Decision 297 dated 28 Jumada Al-Awwal 1442 [12 January 2021] is hereby amended to read as follows:
2․ The Ministry of Interior shall supervise the Secretariat of the assigned Civil Defence Committee and its Executive Committee—formed based on clauses First and Third of Council of Ministers Decision 96 dated 2 Safar 1441 [1 October 2019]—and the Governor of the National
Emergency Management Authority shall supervise the General Secretariat of the National Risks Council, including matters related to human resources.
Salman bin Abdulaziz Al-Saud
Issued on: 2 Dhu Al-Hijja 1447
Corresponding to: 19 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.
The Council of Ministers,
after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 69357 dated 29 Sha’ban 1447 [17 February 2026], which includes the Minister of Environment, Water, and Agriculture, Chairman of the Board of Directors of the Saudi Water Authority Telegram 11011639 dated 11 Safar 1447 [5 August 2025], regarding his request to repeal the provisions contained in Council of Ministers Decision 100 dated 9 Rabi Al-Thani 1432 [14 March 2011] and Decision 249 dated 20 Jumada Al-Awwal 1439 [6 February 2018],
after perusal of the Organizational Arrangement of Water Plants issued by Council of Ministers Decision 100 dated 9 Rabi Al-Thani 1432 [14 March 2011],
after perusal of the Regulation on Penalties for Violations of Water Plants and Shops issued by Council of Ministers Decision 249 dated 20 Jumada Al-Awwal 1439 [6 February 2018],
after perusal of Bureau of Experts at the Council of Ministers Memo 1704 dated 6 Jumada Al-Awwal 1447 [28 October 2025] and Memo 3477 dated 11 Shawwal 1447 [30 March 2026],
after perusal of Council of Economic and Development Affairs Recommendation 18-21/47/I dated 22 Jumada Al-Awwal 1447 [13 November 2025],
after considering Shura Council Decision 262/22 dated 28 Sha’ban 1447 [16 February 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 11448 dated 26 Shawwal 1447 [14 April 2026],
hereby decides
First
The Organizational Arrangement of Water Plants issued by Council of Ministers Decision 100 dated 9 Rabi Al-Thani 1432 [14 March 2011] is hereby amended as follows:
1․ Clause 1(1)(b) and (1)(c) are hereby deleted.
2․ The phrase “or not bottled” and the phrase “or desalination shops” are hereby deleted from the definition of “technical licence” provided in clause 1(2) of it.
3․ The phrase “or not bottled” and the phrase “or any shop related to the production of water” are hereby deleted from the definition of “municipal licence” provided in clause 1(3) of it, and the phrase “or opening” is hereby added to it, so that the definition reads as follows:
Municipal licence:
The licence issued by the Ministry of Municipalities and Housing for the establishment or opening of a bottled water plant or an ice factory, so that the licence is specific to the site and complies with the regulations and conditions of the ministry
4․ Clause 3(3) and (4) are hereby deleted.
5․ The phrase “unbottled drinking water” is hereby deleted from clause 11(2), as amended by Council of Ministers Decision 685 dated 2 Dhu Al-Qa’dah 1441 [23 June 2020], so that the paragraph reads as follows:
2. It is prohibited to export ice outside the Kingdom.
Second
Council of Ministers Decision 249 dated 20 Jumada Al-Awwal 1439 [6 February 2018] is hereby repealed.
Salman bin Abdulaziz Al-Saud
Issued on: 2 Dhu Al-Hijja 1447
Corresponding to: 19 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.