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Ministerial Decision

Ministry of Commerce: Decision 28 Amending the Executive Regulation of the Law of the Profession of Accounting and Auditing

Arabic

The Minister of Commerce,

based on the powers entrusted to him by law, and based on article 22 of the Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021],

after perusal of Council of Ministers Decision 571 dated 5 Sha’ban 1446 [4 February 2025], which includes the transfer of the mandate to issue licences for the profession of accounting and auditing to the Saudi Organization for Chartered and Professional Accountants instead of the Ministry of Commerce,

and after perusal of the Executive Regulation of the Law of the Profession of Accounting and Auditing issued by Minister of Commerce Decision 00658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],

and in pursuance of public interest,

hereby decides

First

Article 6(4) and (5) of the Executive Regulation of the Law of the Profession of Accounting and Auditing issued by Minister of Commerce Decision 00658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021] are hereby amended as follows:

4 The organization shall review the application that meets all the data and attachments, and the applicant shall pay the fee for the licence, which is determined by the board.

5 The organization shall decide on the application within a period not exceeding 15 working days.

Second

This decision must be published in the official gazette, and comes into force on the date of its publication.

May Allah provide success.

Minister of Commerce
Dr Majid bin Abdullah Al-Kassabi

Issued on: 3 Safar 1447
Corresponding to: 28 July 2025

Published in Umm Al-Qura 5099 issued on 1 August 2025.

Categories
Royal Decree

Royal Decree D/21 Amending the Notarization Law, the Arbitration Law, and the Advocacy Law

Arabic

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 [2 March 1992],

after perusal of Shura Council Decision 241/22 dated 16 Shawwal 1446 [25 April 2025],

and after perusal of Council of Ministers Decision 60 dated 20 Muharram 1447 [15 July 2025],

have decreed as follows

First

The Notarization Law issued by Royal Decree D/164 dated 19 Dhu Al-Qa’dah 1441 [10 July 2020] is hereby amended as follows:

1․ Article 11(6) is amended to read as follows:

6 Division of common property—including real estate—if they are undisputed, a waqf or will share, a person who does not have capacity or lacks it, or an absentee.

2․ Article 12 is amended to read as follows:

The public notary does not have the mandate to notarize any declaration or contract in which one of the parties does not have capacity or lacks it, is absent, or is an administrator of a waqf or will, except in the following cases:

1 Acceptance of a gift.

2 The dispositions of a father regarding the property of his son who does not have capacity or lacks it.

3 The declaration by a seller of the sale to a testator who does not have capacity or lacks it and his receipt of the price before the death of the testator.

4 Real estate expropriated for public benefit unless the replacement is real estate.

5 A lease contract whose duration does not require permission from the competent court.

3․ Article 38 is amended to read as follows:

The duration of a power of attorney is five years from the date of its issuance, unless it is terminated, or one of its parties dies or loses his capacity before the expiry of this period, or if the principal determines its duration to be less than that period.

4․ Article 40(2) is amended to read as follows:

When preparing contract templates, the right of the contracting parties to add any condition or agreement must be taken into account, unless it violates the legal provisions.

Second

The Arbitration Law issued by Royal Decree D/34 dated 24 Jumada Al-Awwal 1433 [16 April 2012] is hereby amended as follows:

1․ Article 10(1) is amended to read as follows:

1 An agreement to arbitrate is not valid except for those who have the capacity to act, whether they are a natural person or a legal person.

2․ Article 50(1)(b) is amended to read as follows:

(b) If one of the parties to the arbitration agreement at the time of its signing does not have capacity or lacks it, in accordance with the law governing his capacity.

Third

The Advocacy Law issued by Royal Decree D/38 dated 28 Rajab 1422 [15 October 2001] is hereby amended as follows:

1․ Article 18 is amended to read as follows:

Advocates registered in the roll of practitioners, and no others, have the right to plead on behalf of others before the courts, the Board of Grievances, or the committees referred to in article 1 of this law. As an exception to this, the following are permitted to plead on behalf of others:

(a) The spouse or in-law of a person, or his relative to the fourth degree.

(b) The legal representative of a legal person.

(c) The guardian, the custodian, and the administrator of a waqf in the cases of guardianship and administration of the waqf that they undertake.

(d) An officer of the Bait Al-Mal in matters within his mandate as stipulated by law.

2․ Article 26 is amended to read as follows:

The fees of an advocate and the method of payment must be determined by an agreement signed with his client. If there is no agreement or if the agreement is invalid, terminated, or rescinded, the court that considered the case shall determine it when they disagree at the request of the lawyer or the client in proportion to the effort made by the lawyer and the benefit that accrued to the client.

This provision also applies if any sub-lawsuit arises from the original lawsuit.

Fourth

His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of competence—shall implement this decree of Ours.

Salman bin Abdulaziz Al-Saud

Issued on: 26 Muharram 1447
Corresponding to: 21 July 2025

Published in Umm Al-Qura 5099 issued on 1 August 2025.

Categories
Council of Ministers Decision

Council of Ministers: Decision 62 Approving the System of the Medical Referral Center

Arabic

The Council of Ministers,

after perusal of its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 36215 dated 14 Jumada Al-Awwal 1445 [28 November 2023], which includes the Minister of Health, Chairman of the Saudi Health Council Letter 28574 dated 14 Shawwal 1444 [4 May 2023] regarding the draft System of the Medical Referral Center,

after perusal of the mentioned draft system,

after perusal of Royal Order 28464 dated 5 Jumada Al-Awwal 1443 [9 December 2021],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3733 dated 2 Dhu Al-Hijja 1444 [20 June 2023], Memorandum 357 dated 1 Safar 1445 [17 August 2023], Memorandum 842 dated 8 Rabi Al-Awwal 1446 [11 September 2024], Memorandum 1706 dated 16 Jumada Al-Awwal 1446 [18 November 2024], Memorandum 2455 dated 8 Rajab 1446 [8 January 2025], and Memorandum 3328 dated 11 Shawwal 1446 [9 April 2025],

after perusal of Council of Economic and Development Affairs Minutes 46/1131/M dated 23 Rajab 1446 [23 January 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 10364 dated 24 Shawwal 1446 [22 April 2025],

hereby decides

First

The System of the Medical Referral Center is hereby approved in the form attached.

Second

The provisions of article 4(4) of the system—referred to in clause First of this decision—do not prejudice the exception provided in paragraph 2 of Royal Order 28464 dated 5 Jumada Al-Awwal 1443 [9 December 2021].

Salman bin Abdulaziz Al-Saud

Issued on: 20 Muharram 1447
Corresponding to: 15 July 2025

Published in Umm Al-Qura 5099 issued on 1 August 2025.

Categories
Laws and Regulations

The System of the Medical Referral Center

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Council of Ministers Decision

Council of Ministers: Decision 60 Amending the Notarization Law, the Arbitration Law, and the Advocacy Law

Arabic

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 File 77281 received from the Royal Court dated 24 Shawwal 1446 [22 April 2025], which includes the Minister of Justice Telegram 456760739 dated 1 Sha’ban 1445 [11 February 2024], regarding the study of the proposed amendments to the Notarization Law, the Advocacy Law, and the Arbitration Law, in light of the Civil Transactions Law,

after perusal of the Advocacy Law issued by Royal Decree D/38 dated 28 Rajab 1422 [15 October 2001],

after perusal of the Arbitration Law issued by Royal Decree D/34 dated 24 Jumada Al-Awwal 1433 [16 April 2012],

after perusal of the Notarization Law issued by Royal Decree D/164 dated 19 Dhu Al-Qa’dah 1441 [10 July 2020],

after perusal of the Civil Transactions Law issued by Royal Decree D/191 dated 29 Dhu Al-Qa’dah 1444 [18 June 2023],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3668 dated 21 Shawwal 1445 [30 April 2024], Memorandum 2702 dated 5 Sha’ban 1446 [4 February 2025], and Memorandum 3804 dated 20 Dhu Al-Qa’dah 1446 [18 May 2025],

after considering Shura Council Decision 241/22 dated 16 Shawwal 1446 [14 April 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 12221 dated 22 Dhu Al-Hijja 1446 [18 June 2025],

hereby decides

First

The Notarization Law issued by Royal Decree D/164 dated 19 Dhu Al-Qa’dah 1441 [10 July 2020] is hereby amended as follows:

1․ Article 11(6) is amended to read as follows:

6 Division of common property—including real estate—if they are undisputed, a waqf or will share, a person who does not have capacity or lacks it, or an absentee.

2․ Article 12 is amended to read as follows:

The public notary does not have the mandate to notarize any declaration or contract in which one of the parties does not have capacity or lacks it, is absent, or is an administrator of a waqf or will, except in the following cases:

1 Acceptance of a gift.

2 The dispositions of a father regarding the property of his son who does not have capacity or lacks it.

3 The declaration by a seller of the sale to a testator who does not have capacity or lacks it and his receipt of the price before the death of the testator.

4 Real estate expropriated for public benefit unless the replacement is real estate.

5 A lease contract whose duration does not require permission from the competent court.

3․ Article 38 is amended to read as follows:

The duration of a power of attorney is five years from the date of its issuance, unless it is terminated, or one of its parties dies or loses his capacity before the expiry of this period, or if the principal determines its duration to be less than that period.

4․ Article 40(2) is amended to read as follows:

When preparing contract templates, the right of the contracting parties to add any condition or agreement must be taken into account, unless it violates the legal provisions.

Second

The Arbitration Law issued by Royal Decree D/34 dated 24 Jumada Al-Awwal 1433 [16 April 2012] is hereby amended as follows:

1․ Article 10(1) is amended to read as follows:

1 An agreement to arbitrate is not valid except for those who have the capacity to act, whether they are a natural person or a legal person.

2․ Article 50(1)(b) is amended to read as follows:

(b) If one of the parties to the arbitration agreement at the time of its signing does not have capacity or lacks it, in accordance with the law governing his capacity.

Third

The Advocacy Law issued by Royal Decree D/38 dated 28 Rajab 1422 [15 October 2001] is hereby amended as follows:

1․ Article 18 is amended to read as follows:

Advocates registered in the roll of practitioners, and no others, have the right to plead on behalf of others before the courts, the Board of Grievances, or the committees referred to in article 1 of this law. As an exception to this, the following are permitted to plead on behalf of others:

(a) The spouse or in-law of a person, or his relative to the fourth degree.

(b) The legal representative of a legal person.

(c) The guardian, the custodian, and the administrator of a waqf in the cases of guardianship and administration of the waqf that they undertake.

(d) An officer of the Bait Al-Mal in matters within his mandate as stipulated by law.

2․ Article 26 is amended to read as follows:

The fees of an advocate and the method of payment must be determined by an agreement signed with his client. If there is no agreement or if the agreement is invalid, terminated, or rescinded, the court that considered the case shall determine it when they disagree at the request of the lawyer or the client in proportion to the effort made by the lawyer and the benefit that accrued to the client.

This provision also applies if any sub-lawsuit arises from the original lawsuit.

A draft royal decree has been prepared in the form attached.

Salman bin Abdulaziz Al-Saud

Issued on: 20 Muharram 1447
Corresponding to: 15 July 2025

Published in Umm Al-Qura 5099 issued on 1 August 2025.

Categories
Royal Decree

Royal Decree D/14 Approving the Law of Real Estate Ownership by Non-Saudis

Arabic

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 [2 March 1992],

after perusal of Shura Council Decision 333/33 dated 27 Dhu Al-Hijja 1446 [23 June 2025],

and after perusal of Council of Ministers Decision 42 dated 13 Muharram 1447 [13 August 2025],

have decreed as follows

First

The Law of Real Estate Ownership by Non-Saudis is hereby approved in the form attached.

Second

The entry into force of the law—referred to in clause First of this decree—does not prejudice the following:

1․ Real estate property rights that have been legally established for a non-Saudi and for a legal person before the entry into force of its provisions.

2․ The legal provisions that prevent the ownership of real estate in specific places, areas, and locations, taking into account the provisions of paragraph 1 of this clause.

Third

Royal Decree 44 dated 29 Dhu Al-Qa’dah 1377 [16 June 1958] is hereby repealed.

Fourth

His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of competence—shall implement this decree of Ours.

Salman bin Abdulaziz Al-Saud

Issued on: 19 Muharram 1447
Corresponding to: 14 July 2025

Published in Umm Al-Qura 5098 issued on 25 July 2025.

Categories
Laws and Regulations

The Law of Real Estate Ownership by Non-Saudis

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1447-88-1 Approving the Continued Extension of the Amendment to the Category of Customs Duties on Reinforcing Steel

Arabic

The Minister of Finance,

Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority

based on the powers entrusted to him by law,

after perusal of article 11 of the Common Customs Law of the States of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003], which stipulates that customs duties are imposed, amended, and repealed by the legal instrument in force in each of the member states, taking into account the decisions issued by the council states in this regard and the provisions of the international agreements in force,

after perusal of Royal Decree D/98 dated 18 Shawwal 1443 [23 May 2022], which stipulates in clause First the approval of the authorization of the Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority, to issue decisions approving the implementation of the decisions amending the customs tariff category issued within the framework of the Cooperation Council for the Arab States of the Gulf, and to determine the date of their entry into force, after completing the legal procedures for these decisions within the framework of the council, and to inform the Council of Ministers of this,

after perusal of Royal Decree D/39 dated 25 Rabi Al-Thani 1442 [1 December 2020], which stipulates in clause First that it is permitted by a decision by the Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority, to amend the category of customs duties for the purpose of protecting and encouraging national industries and local agricultural products, in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization,

after perusal of Council of Ministers Decision 559 dated 28 Sha’ban 1441 [28 March 2020], which stipulates that the customs tariff for the goods shown in the lists attached to the mentioned Council of Ministers decision must be in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization, Ministerial Decisions 59334 dated 10 Dhu Al-Qa’dah 1443 [10 June 2022] and 1-88-1446 dated 5 Muharram 1446 [12 July 2024], which stipulate the amendment of the category of fees for a number of goods, for the purpose of protecting and encouraging national industries and agricultural products, in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization,

and after perusal of Financial and Economic Cooperation Committee decision in its Meeting 123 held on 5 Dhu Al-Hijja 1446, corresponding to 1 June 2025,

hereby decides

First

The continued extension of the amendment to the category of customs duties on Reinforcing Steel 7214 and Iron Coils 7213 from 5% to 10% is hereby approved for a period of one year from the date of adoption of the Financial and Economic Cooperation Committee Minutes 123 dated 1 June 2025, and any subsequent decision issued by the committee regarding the extension of the implementation of its mentioned decision.

Second

The provisions of clause First of this decision do not prejudice any decisions relating to the amendment of the category of customs duties to protect and encourage national industries and agricultural products.

Third

This decision must be published in the official gazette, and it must be communicated to those required to implement it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority

Issued on: 17 Muharram 1447
Corresponding to: 12 July 2025

Published in Umm Al-Qura 5097 issued on 18 July 2025.

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15011232 Approving the Controls for Issuing Licenses for Drilling New Wells on the Sedimentary Shelf

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers entrusted to him by law, based on article 9(1) of the Water Law issued by Royal Decree D/159 dated 11 Dhu Al-Qa’dah 1441 [2 July 2020], the Conditions and Controls for Issuing Licenses for Groundwater Sources (Wells) and Classifying Their Violations, adopted by Ministerial Decision 5216262 dated 24 Rajab 1445 [1 August 2024], and with reference to the proposal of the Undersecretary of the Ministry of Water in letter 25281907 dated 1 Muharram 1447 [15 July 2025], accompanied by the Controls for Issuing Licenses for Drilling New Wells on the Sedimentary Shelf (non-renewable groundwater) for specialized agricultural and animal projects, and in pursuance of public interest,

hereby decides

First

The Controls for Issuing Licenses for Drilling New Wells on the Sedimentary Shelf (non-renewable groundwater) for specialized agricultural and animal projects are hereby approved in the form attached to the decision.

Second

The Office of the Undersecretary of the Ministry for Water shall update the Controls for Issuing Licenses for Drilling New Wells on the Sedimentary Shelf (non-renewable groundwater) for specialized agricultural and animal projects, and exempt what it deems appropriate, in accordance with the Water Law and its executive regulation, and submit it for approval.

Third

This decision comes into force on the date of its publication in the official gazette, and it must be communicated to those required to implement it and act by virtue of it, and it hereby repeals all previous decisions in conflict with it.

May Allah provide success.

Minister of Environment, Water, and Agriculture
Engineer Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 14 Muharram 1447
Corresponding to: 9 July 2025

Published in Umm Al-Qura 5097 issued on 18 July 2025.

Categories
Laws and Regulations

The Controls for Issuing Licenses for Drilling New Wells on the Sedimentary Shelf

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