Categories
Ministerial Decision

Ministry of Commerce: Decision 236 Imposing a Direct Penalty on Anyone Who Fails to Fulfill Their Duty to File Financial Statements

Arabic

The Minister of Commerce,

based on the powers granted to him by law,

based on article 262(e), article 267(1), and article 264(2) of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],

after perusal of article 94 of the Executive Regulation of the Companies Law issued by Ministerial Decision 284 dated 23 Jumada Al-Thani 1444 [16 January 2023],

and after perusal of Ministerial Decision 239 dated 27 Dhu Al-Qa’dah 1445 [4 June 2024],

and in pursuance of public interest,

hereby decides

First

A direct punishment on anyone who violates their duty to deposit the financial statements must be imposed as follows:

(a) All forms of companies, other than the unlisted joint stock company

Capital Person responsible Fine
500,000 Riyal and less One manager 8,000 Riyal
Two managers and more 4,000 Riyal
More than 500,000 Riyal One manager 12,000 Riyal
Two managers and more 6,000 Riyal

(b) Unlisted joint stock company

Capital Fine
5,000,000 Riyal and less 15,000 Riyal
More than 5,000,000 Riyal 20,000 Riyal

(c) All forms of small and micro companies in accordance with the criteria mentioned in article 7 of the Executive Regulation of the Companies Law

Person responsible Fine
One manager or chairman of the board of directors 4,000 Riyal
Two managers and more 2,000 Riyal

Second

A warning on anyone who violates his duty to deposit the financial statements for the financial year 2024 must be imposed.

Third

In the event that the violation of non-deposit of the financial statements is committed for two consecutive fiscal years from the date of this decision and the violation decision for the first fiscal year is considered final, the fine for the second fiscal year is increased by 50%.

Fourth

Notification must be in accordance with the provisions of article 94 of the Executive Regulation of the Companies Law.

Fifth

The decision replaces Ministerial Decision 239 dated 27 Dhu Al-Qa’dah 1445 [4 June 2024], and repeals all provisions in conflict with it.

Sixth

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: 26 Dhu Al-Qa’dah 1447
Corresponding to: 13 May 2026

Published in Umm Al-Qura 5160 issued on 15 May 2026.

Categories
Laws and Regulations

The Executive Regulation for Vacant Real Estate Fees

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Ministerial Decision

Ministry of Municipalities and Housing: Decision 1/4700822503 Approving the Executive Regulation for Vacant Real Estate Fees

Arabic

The Minister of Municipalities and Housing,

based on the powers entrusted to him by law,

in implementation of the provisions of the Law of the Fees for Idle Land and Vacant Real Estate issued by Royal Decree D/4 dated 12 Safar 1437 [24 November 2015] and amended by Royal Decree D/244 dated 7 Dhu Al-Qa’dah 1446 [5 May 2025], and the provisions of article 13 of the law,

and after perusal of the approval of the ministerial committee formed under article 13—by virtue of its Minutes 19 dated 23 Dhu Al-Qa’dah 1447 [12 July 2026] —on the executive regulation of the mentioned law of the fees for vacant real estate,

hereby decides

First

The Executive Regulation of the Fees for Vacant Real Estate is hereby adopted in the form attached to this decision.

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 Municipalities and Housing
Majed bin Abdullah Al-Hogail

Issued on: 26 Dhu Al-Qa’dah 1447
Corresponding to: 13 May 2026

Published in Umm Al-Qura 5160 issued on 15 May 2026.

Categories
Laws and Regulations

The Schedule for Classifying Violations and the Punishments Prescribed for Them in Accordance with the Veterinary Preparations Law and Its Executive Regulation

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Laws and Regulations

The Schedule for Classifying Violations and the Punishments Prescribed for Them in Accordance with the Cosmetic Products Law and Its Executive Regulation

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Laws and Regulations

The Schedule for Classifying Violations and the Punishments Prescribed for Them in Accordance with the Law of Pharmaceutical and Herbal Establishments and Preparations and Its Executive Regulation

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Ministerial Decision

Saudi Food and Drug Authority: Decision 10/48 Adopting the Schedules of Classifying Violations for Certain Laws

Arabic

The Board of Directors of the Saudi Food and Drug Authority,

after perusal of Royal Order 32043 dated 5 Jumada Al-Awwal 1444 [29 November 2022], which directs a number of government entities and the Saudi Food and Drug Authority to review the laws, regulations, decisions, and their equivalent—within the area of their mandates—related to violations, punishments, fines, assessment and collection mechanisms, objections, and to propose the necessary amendments to them,

after perusal of the provisions of the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Preparations Law regarding the mandates of the board of directors to issue and approve the schedules of classification of violations and the punishments prescribed to them,

after perusal of the board of directors decisions dated 14 Jumada Al-Thani 1446 [15 December 2024], approving the amendment to the schedules of classification of violations and punishments in accordance with the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Products Law,

after perusal of the approval of the committee formed by Royal Order 24981 dated 9 Rabi Al-Thani 1446 [12 October 2024], concerned with following up on the implementation of Royal Order 32043 dated 5 Jumada Al-Awwal 1444 [29 November 2022], of the request of the authority to exclude it from the classification of the area for grevious violations in accordance with requirement 6 of the same Royal Order, with the exception of 15 clauses of grevious violations related to the presence of national or Gulf personnel, for which the classification must be fulfilled without exception, the work carried out by the authority to harmonise and amend the schedules,

and after perusal of the amendments made to the schedules of classification of violations and punishments of the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Products Law,

hereby decides

10․1. The amendment to the Schedule of Classification of Violations of the Pharmaceutical and Herbal Establishment and Products Law and Its Executive Regulation is hereby approved.

10․2. The amendment to the Schedule of Classification of Violations of the Cosmetics Law and its Executive Regulation is hereby approved.

10․3. The amendment to the Schedule of Classification of Violations of the Veterinary Products Law and its Executive Regulation is hereby approved.

10․4. The schedules come into force from the date of their publication.

May Allah provide success.

Issued on: 2 Rajab 1447
Corresponding to: 13 May 2026

Published in Umm Al-Qura 5159 issued on 13 May 2026.

Categories
Laws and Regulations

The Executive Regulation of the Donation Collection Law

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Council of Ministers Decision

Council of Ministers: Decision 833 Approving the Executive Regulation of the Fundraising Law

Arabic

The Council of Ministers,

after perusal of Royal Court File 36167 dated 19 Jumada Al-Awwal 1446 [21 November 2024], which includes Minister of Human Resources and Social Development, Chairman of the Board of Directors of the National Center for Non-Profit Sector, Telegram 70114 dated 17 Jumada Al-Awwal 1446 [19 November 2024], regarding the draft Executive Regulation of the Donation Collection Law,

after perusal of the mentioned draft regulation,

after perusal of the Donation Collection Law issued by Royal Decree D/43 dated 8 Safar 1446 [12 August 2024],

after perusal of Bureau of Experts at the Council of Ministers Minutes 172 dated 27 Ramadan 1446 [27 March 2025], Memo 2498 dated 12 Rajab 1446 [12 January 2025], Memo 775 dated 20 Safar 1447 [14 August 2025], and Memo 2534 dated 16 Rajab 1447 [5 January 2026],

after perusal of Council of Economic and Development Affairs Minutes 46/1168/M dated 23 Rajab 1446 [23 January 2025],

after perusal of Secretariat of the Political and Security Affairs Council Telegram 15443 dated 24 Ramadan 1447 [13 March 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 11741 dated 5 Dhu Al-Qa’dah 1447 [22 April 2026],

hereby decides

The Executive Regulation of the Donation Collection Law is hereby approved in the form attached.

The Prime Minister

Issued on: 18 Dhu Al-Qa’dah 1447
Corresponding to: 5 May 2026

Published in Umm Al-Qura 5160 issued on 15 May 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 837 Amending the Controls and Procedures for Disbursing Aid Provided by the State to Those Affected by Disasters of Floods, Fires, and the Like

Arabic

The Council of Ministers,

after perusal of Royal Court File 22532 dated 30 Rabi Al-Awwal 1446 [3 October 2024], which includes Minister of Interior, Chairman of the Mandated Civil Defense Committee, Telegram 2024091925 dated 16 Rabi Al-Awwal 1446 [19 September 2024], regarding the recommendations contained in the 22nd minutes of the Mandated Civil Defense Committee,

after perusal of the Controls and Procedures for the Disbursement of Aid Provided by the State to Those Affected by Disasters of Floods, Fires, and the Like, issued by Council of Ministers Decision 246 dated 21 Ramadan 1426 [24 October 2005],

after perusal of Council of Ministers Decision 140 dated 10 Rabi Al-Awwal 1439 [28 November 2017],

after perusal of Bureau of Experts at the Council of Ministers Memo 2727 dated 7 Sha’ban 1446 [6 February 2025], Memo 266 dated 25 Muharram 1447 [20 July 2025], Memo 1657 dated 1 Jumada Al-Awwal 1447 [23 October 2025], and Memo 2320 dated 24 Jumada Al-Thani 1447 [15 December 2025],

after perusal of Council of Political and Security Affairs Minutes DT/2868/47 dated 26 Rajab 1447 [15 January 2026],

after perusal of Council of Economic and Development Affairs Recommendation 28-34/47/I dated 24 Sha’ban 1447 [12 February 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 10511 dated 29 Ramadan 1447 [18 March 2026],

hereby decides

First

The phrase “Ministry of Municipalities and Housing” hereby replaces the phrase “Ministry of Finance” in clause Fifth(5) and (6) and clause Sixth(10) and (11) of the Controls and Procedures for the Disbursement of Aid Provided by the State to Those Affected by Disasters of Floods, Fires, and the Like, issued by Council of Ministers Decision 246 dated 21 Ramadan 1426 [24 October 2005].

Second

The phrase “Ministry of Municipalities and Housing” hereby replaces the phrase “Ministry of Finance” in paragraph 3(b) and paragraph 4 of clause First of Council of Ministers Decision 140 dated 10 Rabi Al-Awwal 1439 [28 November 2017].

The Prime Minister

Issued on: 18 Dhu Al-Qa’dah 1447
Corresponding to: 5 May 2026

Published in Umm Al-Qura 5160 issued on 15 May 2026.