Categories
Ministerial Decision

Ministry of Finance: Decision 1463 Amending Ministry of Finance Decision 947

Arabic

The Minister of Finance,

based on the powers granted to him by law, and based on the Zakat Collection Law issued by Royal Decree 17/2/28/8634 dated 29 Jumada Al-Thani 1370 [7 April 1951] and its amendments,

based on Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], which includes the collection of zakat in full from all companies, establishments, and others who are subject to the zakat, and the Council of Ministers Decision 126 dated 30 Safar 1436 [23 December 2014], stipulating in clause Second the authorization of the Minister of Finance to issue the necessary decisions to implement Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985],

after perusal of the Working Rules of the Zakat, Tax, and Customs Committees issued by Royal Order 25711 dated 8 Rabi Al-Thani 1445 [23 October 2023],

after perusal of the Executive Regulation for Zakat Collection issued by Ministerial Decision 2082 dated 1 Jumada Al-Thani 1438 [28 February 2017], the Executive Regulation for Zakat Collection issued by Ministerial Decision 2216 dated 7 Rajab 1440 [14 March 2019] and its amendments, and the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024],

after perusal of clause Fourth of Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] and subparagraph (d)1 of it, and after perusal of Ministerial Decision 947 dated 26 Rajab 1446 [26 January 2025],

hereby decides

First

The period provided in clause First of Ministerial Decision 947 dated 26 Rajab 1446 [26 January 2025], stipulating the following: “The application must be submitted within a period not exceeding 30 April 2025,” is hereby amended to read “The application must be submitted within a period not exceeding 31 August 2025.”

Second

This decision must be communicated to those required to implement it and act on it, starting from the date of its publication in the official gazette.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 8 Dhu Al-Hijja 1446
Corresponding to: 4 June 2025

Published in Umm Al-Qura 5092 issued on 13 June 2025.

Categories
Council of Ministers Decision

Council of Ministers: Decision 850 Amending the System of Housing Subsidy

Arabic

The Council of Ministers,

after perusal of Royal Court File 88929 dated 9 Dhu Al-Hijja 1445 [15 June 2024], which includes Minister of Municipalities and Housing Letter 4501061944 dated 3 Dhu Al-Hijja 1445 [9 June 2024], regarding the draft Amendment to the System of Housing Subsidy,

after perusal of the System of Housing Subsidy issued by Council of Ministers Decision 82 dated 5 Rabi Al-Awwal 1435 [6 January 2014],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 2302 dated 25 Jumada Al-Thani 1445 [7 January 2024] and Memorandum 2500 dated 12 Rajab 1446 [12 January 2025],

after perusal of Council of Economic and Development Affairs Recommendation 2-9/46/R dated 14 Sha’ban 1446 [13 February 2025],

and after perusal of the General Committee of the Council of Ministers Recommendation 11457 dated 27 Dhu Al-Qa’dah 1446 [25 May 2025],

hereby decides

First

The System of Housing Subsidy issued by Council of Ministers Decision 82 dated 5 Rabi Al-Awwal 1435 [6 January 2014] is hereby amended as follows:

1․ Article 1 is hereby amended as follows:

(a) Amending the definition of “ministry” and “minister” to read as follows: “Ministry of Municipalities and Housing” and “Minister of Municipalities and Housing”.

(b) Amending the definition of “beneficiary” to read as follows:

Whoever obtains housing subsidy from the applicants who meet the conditions for housing subsidy.

(c) Amending the definition of “financial installment” to read as follows:

The amount the beneficiary pays under this system and its regulation.

2․ Article 5 of the system is hereby amended to read as follows:

The husband or father shall submit an application for housing subsidy for the family. The wife or the mother shall submit it if she is divorced and a period specified by the regulation has passed since her divorce, or the mother if her husband is deceased.

The brothers shall submit the application—referred to in article 4(5) and (6) of this regulation—collectively.

The regulation must specify the periods, controls, and procedures necessary for this.

3․ Article 6 of the system is hereby amended as follows:

(a) Amending paragraph 1(b) of the article by replacing the phrase “25 years” with the phrase “20 years”.

(b) Amending paragraph 2 of the article to read as follows:

All the conditions mentioned in paragraph 1 of this article must continue to be met from the date of submitting the application until the signing of the housing subsidy contract.

4․ Article 18(4) is hereby amended to read as follows:

It is not permitted to dispose of the housing subsidy with or without compensation except after the lapse of five years from the date of signing the housing subsidy contract and the payment of the financial installments in full.

5․ Article 22(1)(b) is hereby amended to read as follows:

Recovering the housing subsidy received by the beneficiary.

Second

The provisions of article 18(4) of the System of Housing Subsidy—referred to in clause First(4) of this decision—apply to any person who has obtained residential land or a residential unit under the System of Housing Subsidy, before the approval of this decision.

The Prime Minister

Issued on: 29 Dhu Al-Qa’dah 1446
Corresponding to: 27 May 2025

Published in Umm Al-Qura 5091 issued on 4 June 2025.

Categories
Council of Ministers Decision

Council of Ministers: Decision 849 Approving the System of the General Food Security Authority

Arabic

The Council of Ministers,

after perusal of Royal Court File 43111 dated 10 Jumada Al-Thani 1445 [23 December 2023], which includes the Minister of Environment, Water, and Agriculture, Chairman of the Board of Directors of the General Food Security Authority, Telegram 1053323 dated 6 Jumada Al-Thani 1445 [19 December 2023], regarding the draft System of the General Food Security Authority,

after perusal of the mentioned draft system,

after perusal of Royal Order 55685 dated 30 Dhu Al-Qa’dah 1438 [23 August 2017],

after perusal of the Organizational Arrangements of the General Food Security Authority issued by Council of Ministers Decision 440 dated 24 Jumada Al-Thani 1444 [17 January 2023],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3568 dated 13 Shawwal 1445 [22 April 2024], Memorandum 3822 dated 6 Dhu Al-Qa’dah 1445 [14 May 2024], Memorandum 1161 dated 5 Rabi Al-Thani 1446 [8 October 2024], Memorandum 2085 dated 11 Jumada Al-Thani 1446 [12 December 2024], and Memorandum 2506 dated 12 Rajab 1446 [12 January 2025],

after perusal of Council of Economic and Development Affairs Recommendation 1-9/46/R dated 14 Sha’ban 1446 [13 February 2025],

after perusal of the Secretariat of the Political and Security Affairs Council Telegram 16896 dated 22 Dhu Al-Qa’dah 1446 [20 May 2025],

and after perusal of the General Committee of the Council of Ministers Recommendation 11506 dated 28 Dhu Al-Qa’dah 1446 [26 May 2025],

hereby decides

First

The System of the General Food Security Authority is hereby approved in the form attached.

Second

The system—referred to in clause First of this decision—replaces the Organizational Arrangements of the General Food Security Authority issued by Council of Ministers Decision 440 dated 24 Jumada Al-Thani 1444 [17 January 2023].

Third

The exercise by the board of directors of the authority of its powers—provided in article 6(5) of the system referred to in clause First of this decision—must be in agreement with the Ministry of Finance and the Non-Oil Revenue Development Center, until the issuance and implementation of the Governance of the Practice of Imposing the Fee for the Services and Works Provided by the Entities That Have the Authority to Impose a Fee.

Fourth

The Minister of Environment, Water, and Agriculture, Chairman of the Board of Directors of the General Food Security Authority, and the Minister of Finance shall agree on all matters relating to the investment of the property of the authority and the appropriate mechanisms that enable it to utilize its revenues to ensure its financial sustainability, without prejudice to the provisions of Royal Order 55685 dated 30 Dhu Al-Qa’dah 1438 [23 August 2017].

Fifth

The current board of directors of the General Food Security Authority, formed by virtue of article 5 of the Organizational Arrangements of the General Food Security Authority issued by Council of Ministers Decision 440 dated 24 Jumada Al-Thani 1444 [17 January 2023], shall continue to exercise the functions and powers of the board of directors provided in article 6 of the system referred to in clause First of this decision, until it is recomposed by virtue of article 5 of the mentioned system.

Sixth

The Governor of the General Food Security Authority—with effect from the date of entry into force of the system referred to in clause First of this decision—continues to obtain his current job benefits and shall exercise the functions and mandates of the Chief Executive Officer of the General Food Security Authority provided in article 8 of the system, until the board of directors of the authority appoints a chief executive officer for the authority, or until the completion of the period specified for the extension of his service issued by Royal Order O/332 dated 28 Sha’ban 1444 [20 March 2023], whichever is earlier.

The Prime Minister

Issued on: 29 Dhu Al-Qa’dah 1446
Corresponding to: 27 May 2025

Published in Umm Al-Qura 5091 issued on 4 June 2025.

Categories
Laws and Regulations

The System of the General Food Security Authority

Arabic

Issued by Council of Ministers Decision 849

Article 1

The following words—wherever they appear in this system—have the meanings assigned to each of them, unless the context requires otherwise:

Authority:
The General Food Security Authority.

System:
The system of the authority.

Minister:
The Minister of Environment, Water, and Agriculture.

Board:
The board of directors of the authority.

Chief executive officer:
The chief executive officer of the authority.

Food security:
Providing adequate, safe, and nutritious food for everyone, in a stable and permanent manner through coordinated action between governmental and non-governmental entities, with the aim of enabling a vibrant society and a prosperous economy.

Strategic commodities:
Food commodities that are in continuous long-term demand, regardless of the changing circumstances, and which are indispensable.

Early warning system:
An automated system for collecting information that enables concerned entities to prepare for disruptive events related to food commodity markets by closely monitoring markets in accordance with a number of protocols to support long-term food sustainability.

Article 2

The authority enjoys legal personality and financial and administrative independence. It is legally affiliated with the minister, its headquarters are in the City of Riyadh, and it may establish branches or offices inside the Kingdom as needed.

Article 3

The authority is the competent authority in the Kingdom for food security, and supervises the abundance of all strategic commodities. It aims to regulate, enhance, and develop food security, in order to ensure the protection of the national interests of the state and its national security, and to monitor compliance with the laws and plans issued in this regard, in coordination with the relevant entities.

Article 4

In order to achieve its objectives, the authority may—without prejudice to the mandates of other entities—exercise the following mandates and carry out the following tasks:

1․ Proposing draft laws, regulations, policies, and strategies related to its mandates, proposing amendments to those in force, and reporting on matters that require legal procedures in their regard.

2․ Proposing strategic commodities and updating them whenever necessary, in coordination with the relevant entities, and reporting on matters that require legal procedures in their regard.

3․ Coordinating with the relevant entities to develop, manage, supervise, and update policies and plans for emergency response and recovery related to food security, and reporting on necessary matters in accordance with legal procedures.

4․ Designing and managing the early warning system, in coordination with the relevant entities.

5․ Developing strategic storage plans and policies in relation to the food security system, supervising their implementation, and reporting on matters that require the completion of legal procedures in their regard.

6․ Setting criteria, procedures, controls, and requirements for the storage of strategic commodities, following up on compliance with them, and updating them, without prejudice to any standards or controls approved by other relevant entities.

7․ Setting the necessary controls and conditions for the licenses it issues in accordance with its mandates.

8․ Providing an investment environment for investors and the private sector—in coordination with the relevant entities—in the fields of work of the authority, supervising the plans and programs relating to them, and ensuring their alignment with the relevant efforts.

9․ Developing its sources of revenue through investment and strategic partnerships with the private sector, in order to ensure the performance of its tasks and the achievement of its objectives, in accordance with the legal procedures.

10․ Monitoring and collecting the necessary data to support the analyses and proactive detection of crises related to the food security system, and taking the necessary measures in this regard to ensure the avoidance of these crises.

11․ Monitoring the commodities targeted by the strategic storage plans related to the food security system stored in the private sector, the mechanisms for their circulation and use, and taking the necessary measures in relation to matters monitored by the authority in this regard.

12․ Measuring the levels of food loss and waste for all stages of the value chain, and setting the necessary policies, plans, and targets to reduce food loss and waste, including recycling and developing the necessary programs for this in coordination with the relevant entities, in accordance with its mandates.

13․ Developing awareness programs to reduce food loss and waste, in coordination with the relevant entities, and following up on their implementation.

14․ Coordinating with all relevant entities in the food security system to organize the efforts related to the system.

15․ Developing a comprehensive plan for capacity building related to the food security system, in coordination with the relevant entities.

16․ Following up on compliance with the laws, regulations, and policies related to the food security system, and taking the necessary measures in coordination with the relevant entities in regard to any violations monitored of these laws and legislation.

17․ Electronically linking with governmental and non-governmental entities, in order to obtain information and data related to its mandates and the performance of its tasks.

18․ Signing agreements and memorandums of understanding relating to the fields of food security with the relevant entities inside the Kingdom and abroad, in accordance with the established legal procedures, in coordination with the relevant entities.

19․ Holding conferences, seminars, and workshops relating to the fields of food security, and participating in them inside the Kingdom and abroad, in accordance with the established legal procedures.

20․ Supporting research and studies in the fields of food security, whether individually or in conjunction with the relevant entities.

21․ Representing the Kingdom—regionally and internationally—within the limits of the fields of food security, in accordance with the legal procedures.

Article 5

1․ The authority must have a board of directors chaired by the minister and the membership of the following:

(a) A representative from the Ministry of Environment, Water, and Agriculture.

(b) A representative from the Ministry of Finance.

(c) A representative from the Ministry of Commerce.

(d) A representative from the Ministry of Interior.

(e) A representative from the National Risk Council.

(f) A representative from the Saudi Food and Drug Authority.

(g) The chief executive officer.

(h) Two from the private sector, with expertise and competence in the field of work of the authority, appointed by an order of the Prime Minister based on a nomination by the minister.

2․ The rank of the representatives of the government entities in the board must not be less than the 12th rank or its equivalent.

3․ The term of membership in the board is three years, renewable once.

4․ The chairman shall choose a deputy from among the members of the board from the representatives of government entities, except for the chief executive officer.

Article 6

The board is the supreme authority over the affairs of the authority, its management, and the conduct of its business, and shall take all the necessary decisions to achieve its objectives within the limits of the provisions of the system, and in particular, it may carry out the following:

1․ Approving proposals for identifying and updating strategic commodities, and adopting them in accordance with the established legal procedures.

2․ Approving proposals for draft laws, regulations, policies, and strategies related to food security, in preparation for submitting them.

3․ Approving the criteria, procedures, controls, and requirements for the storage of strategic commodities, and the licenses issued by the authority in accordance with its mandates.

4․ Approving the public policies, strategies, plans, and programs of the authority.

5․ Determining the fees for the work and services it provides.

6․ Approving the frameworks, rules, criteria, controls, and performance measurement indicators related to the work of the authority.

7․ Approving the organisational structure and guide of the authority.

8․ Approving the financial, administrative, and other regulations necessary for the conduct of the business and affairs of the authority, provided that the approval of the administrative regulations is in agreement with the Ministry of Human Resources and Social Development, and the approval of the financial regulations and provisions with financial impact in other regulations is in agreement with the Ministry of Finance.

9․ Approving the draft budget of the authority, its final account, the accounts auditor report, and the annual report, in preparation for submitting them in accordance with the legal procedures.

10․ Appointing one (or more) certified external auditor and an internal financial controller.

11․ Approving the signing of agreements, memorandums of understanding, protocols, and contracts, in accordance with the established legal procedures.

12․ Approving the establishment of branches and offices of the authority within the Kingdom.

13․ Accepting gifts, donations, grants, bequests, and awqaf, which are submitted to the authority in accordance with the provisions governing this.

14․ Reviewing the periodic reports submitted on the progress of work in the authority and taking the necessary decisions in their regard.

15․ Approving the investment of the funds of the authority in order to achieve its objectives, in accordance with the provisions governing this.

The board may form standing or temporary committees from among its members or others, to which it assigns the tasks it deems fit. The decision to form each committee must specify its chairman, members, and mandates, and it may seek the assistance of whomever it deems fit to perform the tasks entrusted to it.

The board may delegate some of its mandates—except for the mandates mentioned in paragraphs 2, 4, 5, 7, 8, 9, 10, 12, 14, and 15 of this article—to the chairman of the board or to any of its members or authority personnel it deems fit.

Article 7

1․ The board shall meet—periodically—at least three times a year, whenever the need arises as determined by the chairman or his deputy, or if requested by at least a third of its members.

2․ The invitation to the meeting must be sent by the chairman or his deputy—in writing—at least seven days before the date of the meeting, and the invitation must include the agenda.

3․ The meetings of the board must be held at the headquarters of the authority. It is permitted—by a decision by the chairman—to hold the meeting in any other place inside the Kingdom.

4․ The validity of the meeting requires the presence of at least a majority of the members, including the chairman or his deputy.

Decisions must be issued by at least a majority of the votes of those in attendance. In the event of a tie, the side with which the chairman of the meeting votes prevails.

5․ It is not permitted for any member to abstain from voting, or to authorize another to vote on his behalf in his absence.

6․ The deliberations and decisions of the board must be recorded in minutes signed by the chairman of the meeting and the members in attendance A member may record his objection with reasons in the minutes of the board meeting.

7․ The chairman or his deputy may invite whomever he deems competent and of expertise to attend the meetings of the board, and to provide information, opinion, and advice, without having the right to vote.

8․ It is permitted—when necessary, and at the discretion of the chairman—for meetings to be held and voted on remotely using technology. Decisions may be made by circulation among the members, and they must be signed to indicate that all members have reviewed them. Decisions issued in this manner are not valid unless they are circulated and voted upon by all members of the board and obtain a majority of their votes.

9․ The board must have a secretary from among the authority personnel selected by the chairman based on the nomination of the chief executive officer. He shall assume the secretariat of the board, prepare for the meetings, and record the minutes, deliberations, and decisions. He shall attend the meetings of the board without having the right to vote.

Article 8

The authority must have a chief executive officer, appointed and relieved from his position by a decision by the board. He must be responsible for managing the affairs of the authority, and his responsibilities must be focused within the limits of the system and decisions of the board. He shall undertake the following mandates:

1․ Proposing the public policies, strategies, plans, and programs of the authority, submitting them to the board for approval, and following up on their implementation after their approval.

2․ Proposing the identification and updating of strategic commodities, and submitting them to the board for approval, in preparation for their adoption in accordance with the legal procedures.

3․ Proposing frameworks, rules, criteria, controls, and performance measurement indicators related to the work of the authority, and submitting them to the board for approval.

4․ Proposing the organisational structure and guide of the authority and its administrative, financial, and internal regulations, in preparation for submitting them to the board.

5․ Supervising the progress of work in the authority through the regulations and decisions approved by the board.

6․ Supervising the preparation of the annual report of the authority, its draft budget, and its final account, in preparation for submitting them to the board.

7․ Supervising the preparation of reports on the implementation of the plans and programs of the authority, in preparation for submitting them to the board.

8․ Submitting periodic reports to the board on the work, achievements, and activities of the authority.

9․ Appointing and supervising the employees of the authority in accordance with the regulations of the authority.

10․ Issuing orders for the expenses of the authority, in accordance with the financial regulations of the authority.

11․ Following up on the implementation of the decisions issued by the board.

12․ Representing the authority before the judiciary, government entities, other relevant institutions, and other entities inside the Kingdom, and he may delegate others to do so.

13․ Approving the necessary plans and programs for training and scholarships internally and externally, and following up on their implementation.

14․ Holding conferences, seminars, and meetings relating to the objectives of the authority, in accordance with the established legal procedures.

15․ Issuing the necessary decisions to implement the provisions contained in the system and the regulations, in accordance with the powers entrusted to him by the board.

16․ Contracting with consultancy offices, think tanks, and experts, within the limits of the activity of the authority, in accordance with the provisions specified in the regulations of the authority.

17․ Any other mandates assigned to him by the board.

The chief executive officer may delegate some of his mandates to the authority personnel he deems fit.

Article 9

1․ The financial resources of the authority consist of the following:

(a) The appropriations allocated to it in the general budget of the state.

(b) The fees it receives for the works and services it provides.

(c) Returns on investments of financial resources and assets available to the authority.

(d) Gifts, donations, grants, bequests, and awqaf accepted by the board, in accordance with the provisions governing this.

(e) Any other resource approved by the board, provided that it does not violate the laws and instructions.

2․ All revenues of the authority must be deposited in the current account of the Ministry of Finance in the Saudi Central Bank.

3․ The authority shall open an account in the Saudi Central Bank. It may open other accounts in any of the banks licensed to operate in the Kingdom. Disbursements from these accounts must be made in accordance with the budget of the authority.

Article 10

1․ The authority must have an independent annual budget, which must be prepared and issued in accordance with the Arrangements for Issuing the General Budget of the State.

2․ The financial year of the authority is the financial year of the state.

Article 11

The authority personnel are subject to the provisions of the Labor Law and the Social Insurance Law.

Article 12

The authority shall submit its annual final account to the Council of Ministers within 90 days from the end of the financial year, and a copy of it must be provided to the General Court of Audit.

Article 13

The authority shall submit to the Prime Minister, within 90 days from the end of the financial year, an annual report on its achievements during the past year, the difficulties it has faced, and any proposals it deems necessary to improve the conduct of business.

Article 14

Without prejudice to the mandate of the General Court of Audit, the board shall appoint one or more external account auditors licensed to work in the Kingdom to audit the accounts of the authority, its financial transactions, its annual budget, and its final account, and the board shall determine his fees. The report of the accounts auditor must be submitted to the board, and a copy of it must be provided to the General Court of Audit.

Article 15

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


Published in Umm Al-Qura 5091 issued on 4 June 2025.

Categories
Royal Decree

Royal Decree D/261 Approving the Amendment of Royal Decree D/13

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 207/20 dated 18 Sha’ban 1446 [17 February 2025],

and after perusal of Council of Ministers Decision 826 dated 22 Dhu Al-Qa’dah 1446 [20 May 2025],

have decreed as follows

First

The amendment of clauses First and Second of Royal Decree D/13 dated 18 Muharram 1441 [17 September 2019] is hereby approved to be as follows:

First

The tax rate stipulated in article 7(b) of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [6 March 2004] applies to the taxable subject matter for a taxpayer resulting from downstream works carried out by taxable persons in accordance with article 2(f) of the law, until 31 December 2030.

Second

If any of the taxable persons—referred to in clause First of this decree—do not comply with separating the downstream works from the works of producing oil and hydrocarbons until 31 December 2030, the tax must be collected from him in accordance with article 7(c) of the Income Tax Law from 1 January 2020.

Second

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: 27 Dhu Al-Qa’dah 1446
Corresponding to: 25 May 2025

Published in Umm Al-Qura 5091 issued on 4 June 2025.

Categories
Council of Ministers Decision

Council of Ministers: Decision 826 Approving the Amendment of Royal Decree D/13

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 Royal Court File 60317 dated 20 Sha’ban 1446 [19 February 2025], which includes the Telegram of the Minister of Energy 4391 dated 16 Dhu Al-Qa’dah 1445 [24 May 2024], regarding the request to extend the period of application of the tax rate stipulated in article 7(b) of the Income Tax Law, and to extend the period of separating the downstream works from oil and hydrocarbons production works through an independent legal entity until the end of 2030,

after perusal of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [6 March 2004],

after perusal of Royal Decree D/13 dated 18 Muharram 1441 [17 September 2019],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 1631 dated 10 Jumada Al-Awwal 1446 [12 November 2024],

after perusal of Council of Economic and Development Affairs Recommendation 1-7/46/R dated 18 Jumada Al-Thani 1446 [19 December 2024],

after considering Shura Council Decision 207/20 dated 18 Sha’ban 1446 [17 February 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 9845 dated 7 Shawwal 1446 [5 April 2025],

hereby decides

The amendment of clauses First and Second of Royal Decree D/13 dated 18 Muharram 1441 [17 September 2019] is hereby approved to be as follows:

First

The tax rate stipulated in article 7(b) of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [6 March 2004] applies to the taxable subject matter for a taxpayer resulting from downstream works carried out by taxable persons in accordance with article 2(f) of the law, until 31 December 2030.

Second

If any of the taxable persons—referred to in clause First of this decree—do not comply with separating the downstream works from the works of producing oil and hydrocarbons until 31 December 2030, the tax will be collected from him in accordance with article 7(c) of the Income Tax Law from 1 January 2020.

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

Salman bin Abdulaziz Al-Saud

Issued on: 22 Dhu Al-Qa’dah 1446
Corresponding to: 20 May 2025

Published in Umm Al-Qura 5091 issued on 4 June 2025.

Categories
Ministerial Decision

Saudi Electricity Regulatory Authority: Decision 2/60/2025 Approving the Amendment of the Electricity Service Guide

Arabic

The Board of Directors of the Saudi Electricity Regulatory Authority, based on the powers entrusted to it by law,

after perusal of article 4(1)(d) of the Electricity Law issued by Royal Decree D/44 dated 16 Jumada Al-Awwal 1442 [31 December 2020],

after perusal of article 5(1)(c) of the system of the authority issued by Council of Ministers Decision 263 dated 14 Jumada Al-Awwal 1442 [29 December 2020], as amended by Council of Ministers Decision 918 dated 28 Shawwal 1445 [7 May 2024],

based on article 15(1) of the Executive Regulation of the Electricity Law regarding the functions of the Water and Electricity Regulatory Authority issued by the board of directors of the authority decision 2/43 dated 13 Rabi Al-Thani 1443 [19 November 2021], and after perusal of the board of directors directive in its minutes 55 dated 22 Jumada Al-Thani 1446 corresponding to 23 December 2024,

after perusal of clause 31 of the Strategic Authorities Matrix approved by Board of Directors Decision 5/58/2025 dated 3 Ramadan 1446 corresponding to 3 March 2025,

and after perusal of the presentation submitted to the board of directors in its session 60 dated 21 Dhu Al-Qa’dah 1446 corresponding to 19 May 2025,

hereby decides

First

The amendment of the Electricity Service Guide is hereby approved in accordance with the form attached.

Second

This decision must be communicated to those who are required to implement it and act on it.

Minister of Energy
Chairman of the Board of Directors of the Saudi Electricity Regulatory Authority
Abdulaziz bin Salman bin Abdulaziz

Issued on: 21 Dhu Al-Qa’dah 1446
Corresponding to: 19 May 2025

Published in Umm Al-Qura 5093 issued on 20 June 2025.

Categories
Laws and Regulations

The Electricity Service Guide

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Issued by …


Published in Umm Al-Qura 5093 issued on 20 June 2025.

Categories
Royal Decree

Royal Decree D/251 Approving the General Cooperation Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kingdom of Eswatini

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 222/21 dated 10 Ramadan 1446 [10 March 2025],

and after perusal of Council of Ministers Decision 801 dated 14 Dhu Al-Qa’dah 1446 [12 May 2025],

have decreed as follows

First

The General Cooperation Agreement between the Government of Saudi Arabia and the Government of the Kingdom of Eswatini signed in the city of Riyadh on 10 Jumada Al-Thani 1446, corresponding to 11 December 2024, is hereby approved in the form attached.

Second

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: 20 Dhu Al-Qa’dah 1446
Corresponding to: 18 May 2025

Published in Umm Al-Qura 5090 issued on 30 May 2025.

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Laws and Regulations

General Cooperation Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kingdom of Eswatini

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Issued by …


Published in Umm Al-Qura 5090 issued on 30 May 2025.

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