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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 238/99/1448 Implementing the Twenty-fifth Phase for Integrating Electronic Invoicing Systems

Arabic

The Governor of the Zakat, Tax, and Customs Authority,

based on the powers entrusted to him by law,

after perusal of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442 [18 November 2020],
based on article 6(a) of the mentioned regulation,

and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including the approval of the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,

hereby decides

First

Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, all persons registered with the authority for value-added tax purposes before the date of entry into force of this decision whose revenues exceed 187,500 (one hundred and eighty-seven thousand and five hundred) Saudi Riyals, and who are subject to the electronic invoicing regulation, shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—as phase 25 of linking electronic invoicing systems with the systems of the authority—as of 1 February 2027.

Second

The authority shall notify persons who meet the criteria stipulated in clause First of this decision using the means of communication approved by the authority within the specified time period.

Third

This decision must be communicated to those required to implement it, and comes into force on the date of its publication in the official gazette.

May Allah provide success.

Governor
Suhail bin Mohammed Abanmi

Issued on: 7 Safar 1448
Corresponding to: 21 July 2026

Published in Umm Al-Qura 5174 issued on 24 July 2026.

Categories
Laws and Regulations

The Regulation of the Powers of the Oversight and Anti-Corruption Authority to Implement the Provisions Provided in the Criminal Procedures Law, Its Executive Regulation, and the Public Prosecution Law

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Circular

King: Circular 11106 Circular Telegram Regarding the Regulation of Powers for the Oversight and Anti-corruption Authority’s Application of the Provisions Stated in the Law of Criminal Procedures and Its Executive Regulation and the Law of the Public Prosecution

Arabic

We refer to the Secretary General of the Council of Ministers Letter 3118 dated 24 Safar 1447 [18 August 2025], which includes the Chairman of the Oversight and Anti-Corruption Authority Telegram 9780 dated 21 Safar 1446 [25 August 2024], accompanied by the draft Regulation of Powers and Detailed Provisions for Corruption Crimes, prepared based on article 6 of the Law of the Oversight and Anti-Corruption Authority issued by Royal Decree D/25 dated 23 Muharram 1446 [29 July 2024], and the clarifications provided by the Secretary General and the opinion of the General Committee of the Council of Ministers in this regard,

having reviewed Bureau of Experts at the Council of Ministers Letter 5119 dated 27 Jumada Al-Thani 1447 [18 December 2025], to which is attached the authority Memo 2382 dated 27 Jumada Al-Thani 1447 [18 December 2025], and Council of Political and Security Affairs Minutes 855 dated 16 Muharram 1448 [1 July 2026] in this regard,

We hereby inform you of our approval of the Regulation of the Powers of the Oversight and Anti-corruption Authority to Implement the Provisions Provided in the Criminal Procedures Law, Its Executive Regulation, and the Public Prosecution Law, in the form attached to Bureau of Experts at the Council of Ministers Memo 2382 dated 27 Jumada Al-Thani 1447 [18 December 2025], therefore, please complete the necessary actions accordingly.

Salman bin Abdulaziz Al-Saud

Issued on: 6 Safar 1448
Corresponding to: 20 July 2026

Published in Umm Al-Qura 5174 issued on 24 July 2026.

Categories
Laws and Regulations

The Controls for Marketing Designations of Economic Cities and Special Economic Zones

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Council of Ministers Decision

Council of Ministers: Decision 130 Approving the Controls for Marketing Designations of Economic Cities and Special Economic Zones

Arabic

The Council of Ministers,

after perusal of Royal Court File 33246 dated 25 Rabi Al-Thani 1447 [17 October 2025], which includes Ministry of Investment Telegram 2808 dated 21 Rabi Al-Thani 1447 [13 October 2025], regarding the draft Controls for Marketing Names of Special Economic Cities and Zones,

after perusal of the mentioned draft controls,

after perusal of Bureau of Experts at the Council of Ministers Memo 3517 dated 7 Shawwal 1445 [16 April 2024], Memo 192 dated 10 Muharram 1446 [16 July 2024], Memo 2614 dated 24 Rajab 1447 [13 January 2026], and Minutes 89 dated 24 Jumada Al-Thani 1447 [15 December 2025],

after perusal of Council of Economic and Development Affairs Minutes 1351/47/M dated 2 Ramadan 1447 [19 February 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 12883 dated 4 Dhu Al-Hijja 1447 [21 May 2026],

hereby decides

The Controls for Marketing Names of Economic Cities and Special Economic Zones are hereby approved in the form attached.

The Prime Minister

Issued on: 29 Muharram 1448
Corresponding to: 15 July 2026

Published in Umm Al-Qura 5174 issued on 24 July 2026.

Categories
Royal Decree

Royal Decree D/44 Approving the Law for the Installment of Financial Fines Due to the State for Private and Non-profit Sector Establishments

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 [2 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 467/40 dated 15 Muharram 1448 [30 June 2026],

and after perusal of Council of Ministers Decision 105 dated 22 Muharram 1448 [7 July 2026],

have decreed as follows

First

As an exception to articles 20 and 22 and other relevant legal provisions contained in the State Revenue Law—issued by Royal Decree D/68 dated 18 Dhu Al-Qa’dah 1431 [26 October 2010]—and its executive regulation, it is permitted to pay the financial fines due to the state imposed on establishments in the private and non-profit sectors in installments, in accordance with rules approved by the Minister of Finance within 14 days from the date of this decree, and in accordance with the following procedures:

1. The establishment shall submit an application for the payment in installments of the fine imposed on it to the relevant entity that imposed it.

The establishment may submit its request—in accordance with the provisions of this clause—even if it has submitted a previous request that was not approved before the entry into force of this clause.

2. The relevant entity shall examine the installment application—referred to in paragraph 1 of this clause—in accordance with the rules approved by the Minister of Finance based on the opening of this clause, and shall refer its findings in this regard to the Ministry of Finance within ten days from the date of receipt of the application.

3. The Ministry of Finance shall consider matters referred to it by the relevant entity in accordance with paragraph 2 of this clause, and shall decide on it within 14 days from the date of its receipt.

Second

Clause First of this decree comes into force on the day following the lapse of 14 days from the date of its publication in the official gazette, and ceases to be applicable by 1 January 2027 or upon the entry into force of the draft State Revenue Law and its executive regulation, whichever is earlier.

Third

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

Salman bin Abdulaziz Al-Saud

Issued on: 28 Muharram 1448
Corresponding to: 13 July 2026

Published in Umm Al-Qura 5174 issued on 24 July 2026.

Categories
Laws and Regulations

The General Education Law

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Royal Decree

Royal Decree D/36 Approving the General Education Law

Arabic

The Council of Ministers,

after perusal of Royal Court File 5057 dated 16 Muharram 1448 [1 July 2026], regarding the draft General Education Law,

after perusal of the mentioned draft law,

after perusal of Bureau of Experts at the Council of Ministers Memo 790 dated 5 Rabi Al-Awwal 1445 [20 September 2023], Memo 2580 dated 16 Rajab 1446 [16 January 2025], Memo 181 dated 18 Muharram 1447 [13 July 2025], Memo 1228 dated 1 Rabi Al-Thani 1447 [23 September 2025], Memo 1703 dated 6 Jumada Al-Awwal 1447 [28 October 2025], Memo 3524 dated 14 Shawwal 1447 [2 April 2026], Memo 4181 dated 16 Dhu Al-Hijja 1447 [2 June 2026], Memo 124 dated 13 Muharram 1448 [28 June 2026], and Memo 193 dated 20 Muharram 1448 [5 July 2026],

after perusal of Council of Economic and Development Affairs Minutes 9/48/M dated 3 Muharram 1448 [18 June 2026],

after perusal of Council of Economic and Development Affairs Recommendation 2-7/47/R dated 5 Rajab 1447 [25 December 2025],

after considering Shura Council Decision 343/28 dated 17 Dhu Al-Qa’dah 1447 [4 May 2026] and Decision 479/41 dated 16 Muharram 1448 [1 July 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 735 dated 20 Muharram 1448 [5 July 2026],

hereby decides

First

The General Education Law is hereby approved in the form attached.

Second

The Council of General Education Affairs shall exercise its mandates stipulated in the law referred to in clause First of this decision from the date of its publication in the official gazette.

Third

The Law of Adult Education and Literacy issued by Royal Decree D/22 dated 9 Jumada Al-Thani 1392 [20 July 1972] is hereby repealed, provided that the legal provisions stipulated in this law continue to apply until the Council of General Education Affairs approves the necessary legal provisions in this regard, in accordance with its mandates stipulated in the law referred to in clause First of this decision, within a period not exceeding one year from the date of entry into force of the law.

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

Fourth

The following is hereby repealed:

1. The General Policy for Education in the Kingdom of Saudi Arabia issued by Council of Ministers Decision 779 dated 16 Ramadan 1389 [25 November 1969].

2. The Controls for the Establishment of General Education Schools issued by Council of Ministers Decision 557 dated 26 Shawwal 1439 [10 July 2018].

3. The Regulation of Private Schools issued by Council of Ministers Decision 1006 dated 13 Sha’ban 1395 [20 August 1975].

4. The Regulation of Foreign Schools issued by Council of Ministers Decision 26 dated 4 Safar 1418 [9 June 1997].

5. The Controls for the Appointment of Male and Female Principals of Private Schools issued by Council of Ministers Decision 175 dated 15 Jumada Al-Thani 1422 [3 September 2001].

6. The Controls for the Regulation of Summer Schools for the Memorization of the Quran issued by Council of Ministers Decision 245 dated 21 Safar 1398 [30 January 1978] and Decision 49 dated 11 Rabi Al-Awwal 1405 [3 December 1984].

7. The provisions relating to the Thagr Model Schools stipulated in the Organizational Arrangements for the Model Institute of the Capital in Riyadh and the Thagr Model Schools in Jeddah issued by Council of Ministers Decision 238 dated 13 Jumada Al-Awwal 1439 [30 January 2018].

Fifth

The legal provisions stipulated in the documents referred to in clause Fourth of this decision continue to apply until the Council of General Education Affairs approves the necessary legal provisions in this regard, in accordance with its powers stipulated in the law referred to in clause First of this decision, within a period not exceeding one year from the date of entry into force of the law.

Sixth

The Council of General Education Affairs shall exercise its mandate to determine the financial benefits stipulated in article 8(4) of the law referred to in clause First of this decision in agreement with the Ministry of Finance.

Seventh

The Council of General Education Affairs shall exercise its mandate to approve the conditions and controls for contracting with teachers and to approve the Unified Form for Employment Contracts for Teachers in Government Educational Institutions, stipulated in article 8(4) and (10) of the law referred to in clause First of this decision, in agreement with the Ministry of Human Resources and Social Development.

Eighth

The Council of General Education Affairs shall exercise its mandate to determine the fee stipulated in article 8(5) of the law referred to in clause First of this decision in accordance with the National Framework for Fees and Financial Considerations issued in this regard by Council of Ministers Decision 611 dated 22 Sha’ban 1447 [10 February 2026].

Ninth

The Ministry of Education, in conjunction with the Ministry of Finance and the Ministry of Human Resources and Social Development, shall study the appropriateness of subjecting members of the administrative body and teachers in educational institutions to the Labor Law and the Social Insurance Law, and submit what is necessary.

Tenth

The Minister of Education and the Minister of Finance shall agree on all matters relating to the investment of the assets and property allocated to general education belonging to the Ministry of Education, and the appropriate mechanisms that enable it to utilize the revenues, the amounts of fines, and the fee for the works and services obtained by the ministry in accordance with the provisions of the law referred to in clause First of this decision, in a manner that supports its financial sustainability, without prejudice to the provisions of Royal Circular Order 55685 dated 30 Dhu Al-Qa’dah 1438 [23 August 2017].

The Prime Minister

Issued on: 27 Muharram 1448
Corresponding to: 12 July 2026

Published in Umm Al-Qura 5174 issued on 24 July 2026.

Categories
Royal Order

Royal Order O/27 Appointing a Deputy Governor of the Saudi Central Bank for Executive Affairs

Arabic

With the help of Allah the Almighty

We, Salman bin Abdulaziz Al-Saud,

the King of the Kingdom of Saudi Arabia,

after perusal of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],

after perusal of the Law of Ministers, Vice Ministers, and Employees of the Excellent Grade issued by Royal Decree D/10 dated 18 Rabi Al-Awwal 1391,

after perusal of the Law of the Saudi Central Bank issued by Royal Decree D/36 dated 11 Rabi Al-Thani 1442 [26 November 2020],

and after perusal of Royal Order O/14 dated 3 Rabi Al-Awwal 1414 [21 August 1993],

We hereby order the following

First

Mr Abdulilah bin Abdulaziz bin Mohammed Al-Duhaim is hereby appointed Deputy Governor of the Saudi Central Bank for Executive Affairs with the excellent rank.

Second

This order of Ours must be communicated to the competent entities for adoption and implementation.

Salman bin Abdulaziz Al-Saud

Issued on: 26 Muharram 1448
Corresponding to: 11 July 2026

Published in Umm Al-Qura 5172 issued on 17 July 2026.

Categories
Royal Order

Royal Order O/26 Appointing a Deputy Governor of the Saudi Central Bank for Technical Affairs

Arabic

With the help of Allah the Almighty

We, Salman bin Abdulaziz Al-Saud,

the King of the Kingdom of Saudi Arabia,

after perusal of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],

after perusal of the Law of Ministers, Vice Ministers, and Employees of the Excellent Grade issued by Royal Decree D/10 dated 18 Rabi Al-Awwal 1391,

after perusal of the Law of the Saudi Central Bank issued by Royal Decree D/36 dated 11 Rabi Al-Thani 1442 [26 November 2020],

and after perusal of Royal Order O/14 dated 3 Rabi Al-Awwal 1414 [21 August 1993],

We hereby order the following

First

Mr Talal bin Fouad bin Ahmed Al-Humoud is hereby appointed Deputy Governor of the Saudi Central Bank for Technical Affairs with the excellent rank.

Second

This order of Ours must be communicated to the competent entities for adoption and implementation.

Salman bin Abdulaziz Al-Saud

Issued on: 26 Muharram 1448
Corresponding to: 11 July 2026

Published in Umm Al-Qura 5172 issued on 17 July 2026.