The Council of Ministers,
after perusal of Royal Court File 51242 dated 16 Rajab 1446 [16 January 2025], which includes Minister of Finance, Chairman of the Board of Directors of the Non-Oil Revenues Development Center Letter 6470 dated 13 Rajab 1446 [13 January 2025], regarding the draft Statute of the Non-Oil Revenues Development Center,
after perusal of the mentioned draft statute,
after perusal of the Organizational Arrangements of the Non-Oil Revenues Development Center issued by Council of Ministers Decision 538 dated 19 Shawwal 1439 [3 July 2018],
after perusal of Bureau of Experts at the Council of Ministers Memo 3743 dated 4 Dhu Al-Hijja 1444 [22 June 2023], Memo 316 dated 28 Muharram 1445 [15 August 2023], Memo 3702 dated 10 Dhu Al-Qa’dah 1446 [8 May 2025], Memo 249 dated 22 Muharram 1447 [17 July 2025], Memo 1845 dated 20 Jumada Al-Awwal 1447 [11 November 2025], and Memo 2981 dated 22 Sha’ban 1447 [10 February 2026],
after perusal of Council of Economic and Development Affairs Minutes 968/47/M dated 13 Jumada Al-Thani 1447 [4 December 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 10534 dated 29 Ramadan 1447 [18 March 2026],
hereby decides
First
The Statute of the Non-Oil Revenues Development Center is hereby approved in the form attached.
Second
The statute referred to in clause First of this decision hereby replaces—upon its entry into force—the Organizational Arrangements of the Non-Oil Revenues Development Center issued by Council of Ministers Decision 538 dated 19 Shawwal 1439 [3 July 2018].
Third
Government entities shall provide the Non-Oil Revenues Development Center with all information and data relating to the fees, charges, and financial considerations imposed by them, their subordinate or affiliated entities, or contracted or operating companies on the public and private sectors, citizens, and residents, as well as an annual statement of their revenues.
The Prime Minister
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.
The Council of Ministers,
after perusal of Royal Court File 42058 dated 22 Jumada Al-Awwal 1447 [13 November 2025], which includes the President of State Security Telegram 108228 dated 15 Jumada Al-Awwal 1447 [6 November 2025], regarding the request to renew the period of the exemption stipulated in clause Second of Royal Decree D/21 dated 12 Safar 1439 [1 November 2017] for a period of two years starting from 12 Safar 1447 [6 August 2025],
after perusal of Royal Decree D/21 dated 12 Safar 1439 [1 November 2017],
after perusal of Council of Ministers Decision 185 dated 23 Safar 1446 [27 August 2024],
after perusal of Council of Economic and Development Affairs Memo 2426 dated 4 Rajab 1447 [24 December 2025] and Memo 3558 dated 19 Shawwal 1447 [7 April 2026],
after perusal of Council of Political and Security Affairs Minutes MST/36-9/47 dated 13 Ramadan 1447 [2 March 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 11490 dated 28 Shawwal 1447 [16 April 2026],
hereby decides
The period of the exemption stipulated in clause Second of Royal Decree D/21 dated 12 Safar 1439 [2 November 2017] is hereby renewed for a period of two years starting from 12 Safar 1447 [6 August 2025].
The Prime Minister
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.
The Minister of Commerce,
based on the powers entrusted to him by law,
based on Royal Order 79453 dated 6 Shawwal 1447 [25 March 2026], and article 274(4) of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],
and in pursuance of public interest,
hereby decides
First
Non-profit companies—including micro and small non-profit companies—shall appoint an accounts auditor in accordance with the provisions of article 18 of the Companies Law, commencing from the current financial year of the company.
Second
This decision must be published in the official gazette, and comes into force on the date of its publication.
Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5156 issued on 24 April 2026.
Categories
The Enforcement Law
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 [21 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 105/9 dated 19 Jumada Al-Awwal 1447 [10 November 2025],
and after perusal of Council of Ministers Decision 746 dated 26 Shawwal 1447 [14 April 2026],
have decreed as follows
First
The Enforcement Law is hereby approved in the form attached.
Second
All judgments, orders, and decisions issued prior to the entry into force of the Enforcement Law—referred to in clause First of this decree—are deemed valid, in accordance with the applicable provisions prior to its entry into force.
Third
The provisions of the Enforcement Law—referred to in clause First of this decree—do not apply to enforcement dispute cases in respect of which final judgments were issued prior to its entry into force.
Fourth
The enforcement courts shall enforce any decisions or orders of committees with quasi-judicial mandates, in accordance with the Enforcement Law referred to in clause First of this decree.
Fifth
As an exception to the provisions of the Enforcement Law—referred to in clause First of this decree—bills of exchange and promissory notes issued prior to its entry into force and that meet the legal requirements—with the exception of the requirement for registration on national electronic platforms—are deemed enforcement documents for a period of one year after its entry into force.
Sixth
The provisions on precautionary seizure contained in the articles of part 2 of the Enforcement Law issued by Royal Decree D/53 dated 13 Sha’ban 1433 [3 July 2012] continue to apply until the procedures for transferring the judgments contained in those articles to the Law of Sharia Pleadings issued by Royal Decree D/1 dated 22 Muharram 1435 [25 November 2013] are completed. The Minister of Justice shall take the necessary measures regarding the continuation and amendment of the articles relating to precautionary seizure—set out in this clause—in the Executive Regulation of the Enforcement Law issued by the mentioned Royal Decree D/53.
Seventh
The provisions on insolvency contained in the articles of chapter 1 of part 5 of the Enforcement Law issued by Royal Decree D/53 dated 13 Sha’ban 1433 [3 July 2012] continue to apply until the procedures for issuing the legislation governing civil insolvency are completed in accordance with the legal procedures, and its entry into force. Enforcement courts shall hear insolvency cases, and judgments issued on the basis of such cases are subject to appeal. The appeal judgment must not be subject to challenge by way of contestation. The Minister of Justice shall take the necessary measures regarding the continuation and amendment of the articles relating to insolvency—set out in this clause—in the Executive Regulation of the Enforcement Law issued by the mentioned Royal Decree D/53.
Eighth
Clause Third of Royal Decree D/15 dated 27 Muharram 1443 [4 September 2021] is hereby amended to read as follows: “The enforcement circuits—formed in accordance with the provisions of the law referred to in clause First of this decree—shall enforce the excluded decisions or orders of the committees with quasi-judicial mandates to which the administration entity is a party.”
Ninth
The application of the provisions of the Enforcement Law—referred to in clause First of this decree—does not prejudice the continued application of the following:
1․ Royal Decree D/158 dated 11 Dhu Al-Qa’dah 1441 [2 July 2020], in connection with the exemption of military personnel actively participating in war or military operations from travel bans and imprisonment.
2․ Clause Second of Royal Order 69377 dated 7 Dhu Al-Qa’dah 1443 [6 June 2022].
Tenth
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their mandates—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 3 Dhu Al-Qa’dah 1447
Corresponding to: 20 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.
The Council of Ministers,
after perusal of Royal Court File 83405 dated 19 Shawwal 1447 [7 April 2026], regarding the amendment of the Anti-Money Laundering Law,
after perusal of the Anti-Money Laundering Law issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017],
after perusal of Bureau of Experts at the Council of Ministers Memo 3385 dated 30 Ramadan 1447 [19 March 2026] and Memo 3494 dated 12 Shawwal 1447 [31 March 2026],
after perusal of the Secretariat of the Political and Security Affairs Council Telegram 16963 dated 15 Shawwal 1447 [3 April 2026],
after perusal of Council of Economic and Development Affairs Minutes 1554/47/M dated 17 Shawwal 1447 [5 April 2026],
after considering Shura Council Decision 318/25 dated 19 Shawwal 1447 [7 April 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 11341 dated 24 Shawwal 1447 [12 April 2026],
hereby decides
First
The amendment to the Anti-Money Laundering Law issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017] is hereby approved in the form attached.
Second
The amendment—referred to in clause First of this decision—comes into force on the day following the date of its publication in the official gazette.
Third
The amendment to article 50 of the Anti-Money Laundering Law—issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017]—set out in the amendment to the law—referred to in clause First of this decision—does not prejudice the continued application of the executive regulation issued prior to its entry into force.
A draft royal decree has been prepared in the form attached.
The Prime Minister
Issued on: 27 Shawwal 1447
Corresponding to: 15 April 2026
Published in Umm Al-Qura 5155 issued on 17 April 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 318/25 dated 19 Shawwal 1447 [7 April 2026],
and after perusal of Council of Ministers Decision 748 dated 26 Shawwal 1447 [14 April 2026],
have decreed as follows
First
The amendment to the Anti-Money Laundering Law issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017] is hereby approved in the form attached.
Second
The amendment—referred to in clause First of this decree—comes into force on the day following the date of its publication in the official gazette.
Third
The amendment to article 50 of the Anti-Money Laundering Law—issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017]—set out in the amendment to the Law—referred to in clause First of this decree—does not prejudice the continued application of the executive regulation issued prior to its entry into force.
Fourth
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their mandates—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 27 Shawwal 1447
Corresponding to: 15 April 2026
Published in Umm Al-Qura 5155 issued on 17 April 2026.
The Council of Ministers,
after perusal of Royal Court File 43681 dated 28 Jumada Al-Awwal 1447 [19 November 2025], which includes Minister of Justice Telegram 439392362 dated 1 Rabi Al-Awwal 1443 [7 October 2021], regarding the draft Enforcement Law,
after perusal of the mentioned draft law,
after perusal of Royal Order 69377 dated 7 Dhu Al-Qa’dah 1443 [6 June 2022],
after perusal of the Enforcement Law issued by Royal Decree D/53 dated 13 Sha’ban 1443 [16 March 2022],
after perusal of the Law of Sharia Pleadings issued by Royal Decree D/1 dated 22 Muharram 1435 [25 November 2013],
after perusal of Royal Decree D/158 dated 11 Dhu Al-Qa’dah 1441 [2 July 2020],
after perusal of the Law of Enforcement Before the Board of Grievances issued by Royal Decree D/15 dated 27 Muharram 1443 [4 September 2021],
after perusal of Royal Decree D/15 dated 27 Muharram 1443 [4 September 2021],
after perusal of Council of Ministers Decision 235 dated 16 Ramadan 1427 [9 October 2006],
after perusal of Bureau of Experts at the Council of Ministers Memo 984 dated 1 Jumada Al-Awwal 1443 [5 December 2021], Memo 3222 dated 1 Dhu Al-Qa’dah 1444 [21 May 2023], Memo 612 dated 22 Safar 1445 [7 September 2023], Memo 1376 dated 21 Rabi Al-Thani 1445 [5 November 2023], Memo 2338 dated 27 Jumada Al-Thani 1445 [9 January 2024], Memo 3744 dated 28 Shawwal 1445 [7 May 2024], Memo 2980 dated 2 Ramadan 1446 [2 March 2025], Memo 3583 dated 1 Dhu Al-Qa’dah 1446 [29 April 2025], Memo 2275 dated 20 Jumada Al-Thani 1447 [11 December 2025], and Memo 2535 dated 16 Rajab 1447 [5 January 2026],
after perusal of Council of Economic and Development Affairs Recommendation 2-3/47/R dated 27 Safar 1447 [21 August 2025],
after perusal of Council of Economic and Development Affairs Recommendation 11-32/47/I dated 10 Sha’ban 1447 [29 January 2026],
after considering Shura Council Decision 105/9 dated 19 Jumada Al-Awwal 1447 [10 November 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 10262 dated 22 Ramadan 1447 [11 March 2026],
hereby decides
First
The Enforcement Law is hereby approved in the form attached.
Second
All judgments, orders, and decisions issued prior to the entry into force of the Enforcement Law—referred to in clause First of this decision—are deemed valid, in accordance with the applicable provisions prior to its entry into force.
Third
The provisions of the Enforcement Law—referred to in clause First of this decision—do not apply to enforcement dispute cases in respect of which final judgments were issued prior to its entry into force.
Fourth
The enforcement courts shall enforce any decisions or orders of committees with quasi-judicial mandates, in accordance with the Enforcement Law referred to in clause First of this decision.
Fifth
As an exception to the provisions of the Enforcement Law—referred to in clause First of this decision—bills of exchange and promissory notes issued prior to its entry into force and that meet the legal requirements—with the exception of the requirement for registration on national electronic platforms—are deemed enforcement documents for a period of one year after its entry into force.
Sixth
The provisions on precautionary seizure contained in the articles of part 2 of the Enforcement Law issued by Royal Decree D/53 dated 13 Sha’ban 1433 [3 July 2012] continue to apply until the procedures for transferring the judgments contained in those articles to the Law of Sharia Pleadings issued by Royal Decree D/1 dated 22 Muharram 1435 [25 November 2013] are completed. The Minister of Justice shall take the necessary measures regarding the continuation and amendment of the articles relating to precautionary seizure—set out in this clause—in the Executive Regulation of the Enforcement Law issued by the mentioned Royal Decree D/53.
Seventh
The provisions on insolvency contained in the articles of chapter 1 of part 5 of the Enforcement Law issued by Royal Decree D/53 dated 13 Sha’ban 1433 [3 July 2012] continue to apply until the procedures for issuing the legislation governing civil insolvency are completed in accordance with the legal procedures, and its entry into force. Enforcement courts shall hear insolvency cases, and judgments issued on the basis of such cases are subject to appeal. The appeal judgment must not be subject to challenge by way of contestation. The Minister of Justice shall take the necessary measures regarding the continuation and amendment of the articles relating to insolvency—set out in this clause—in the Executive Regulation of the Enforcement Law issued by the mentioned Royal Decree D/53.
Eighth
Clause Third of Royal Decree D/15 dated 27 Muharram 1443 [4 September 2021] is hereby amended to read as follows: “The enforcement circuits—formed in accordance with the provisions of the law referred to in clause First of this decree—shall enforce the excluded decisions or orders of the committees with quasi-judicial mandates to which the administration entity is a party.”
Ninth
The application of the provisions of the Enforcement Law—referred to in clause First of this decision—does not prejudice the continued application of the following:
1․ Royal Decree D/158 dated 11 Dhu Al-Qa’dah 1441 [2 July 2020], in connection with the exemption of military personnel actively participating in war or military operations from travel bans and imprisonment.
2․ Clause Second of Royal Order 69377 dated 7 Dhu Al-Qa’dah 1443 [6 June 2022].
A draft royal decree has been prepared in the form attached.
Tenth
The Ministry of Justice shall coordinate with the Board of Grievances when preparing the Executive Regulation of the Enforcement Law—referred to in clause First of this decision—with regard to the mandates of the board, in accordance with the provisions of the Law of Enforcement Before the Board of Grievances, issued by Royal Decree D/15 dated 27 Muharram 1443 [4 September 2021].
Eleventh
1․ The donation reward stipulated in paragraph 3 of Council of Ministers Decision 235 dated 16 Ramadan 1427 [9 October 2006] is not subject to seizure or enforcement.
2․ The provisions of paragraph 1 of this clause enter into force on the date of entry into force of the Enforcement Law referred to in clause First of this decision.
The Prime Minister
Issued on: 26 Shawwal 1447
Corresponding to: 14 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.