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Royal Decree

Royal Decree D/124 Regarding the Revenues and Expenditures of the State for the Financial Year 2026

Arabic Auto Translate

Issued on: 13 Jumada Al-Thani 1447
Corresponding to: 4 December 2025

Published in Umm Al-Qura 5129 issued on 12 December 2025.

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Council of Ministers Decision

Council of Ministers: Decision 428 Regarding the Revenues and Expenditures of the State for the Financial Year 2026

Arabic Auto Translate

Issued on: 11 Jumada Al-Thani 1447
Corresponding to: 2 December 2025

Published in Umm Al-Qura 5129 issued on 12 December 2025.

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Royal Decree

Royal Decree D/121 Approving the Sports 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 Shura Council Law, issued by Royal Order No. (A/91) dated 27 Sha’ban 1412 [1 March 1992],

after perusal of Shura Council Decision 424/39 dated 19 Muharram 1447 [14 July 2025],

and after perusal of Council of Ministers Decision 414 dated 4 Jumada Al-Thani 1447 [25 November 2025],

have decreed as follows

First

The Sports Law is hereby approved in the form attached.

Second

Individuals and entities on whom the provisions of the law—referred to in clause First of this decree—shall rectify their status in a manner that complies with it within a year from its entry into force. The Minister of Sports may extend this period for a similar period.

Third

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

Salman bin Abdulaziz Al-Saud

Issued on: 10 Jumada Al-Thani 1447
Corresponding to: 1 December 2025

Published in Umm Al-Qura 5129 issued on 12 December 2025.

Categories
Laws and Regulations

The Sports Law

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Royal Decree

Royal Decree D/122 Approving the Financial Audit 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 [1 March 1992],

after perusal of Shura Council Decision 197/19 dated 4 Sha’ban 1446 [3 February 2025] and Decision 30/3 dated 7 Rabi Al-Thani 1447 [29 September 2025],

and after perusal of Council of Ministers Decision 415 dated 4 Jumada Al-Thani 1447 [25 November 2025],

have decreed as follows

First

The Financial Control Law is hereby approved in the form attached.

Second

The provisions of the law, referred to in clause First of this decree, do not apply to the Saudi Central Bank, the Oversight and Anti-Corruption Authority, and the General Court of Audit.

Third

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

Salman bin Abdulaziz Al-Saud

Issued on: 10 Jumada Al-Thani 1447
Corresponding to: 1 December 2025

Published in Umm Al-Qura 5129 issued on 12 December 2025.

Categories
Laws and Regulations

The Financial Audit Law

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Royal Decree

Royal Decree D/123 Amending the Real Estate Title 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 [1 March 1992],

after perusal of Shura Council Decision 81/7 dated 5 Jumada Al-Awwal 1447 [27 October 2025],

and after perusal of Council of Ministers Decision 417 dated 4 Jumada Al-Thani 1447 [25 November 2025],

have decreed as follows

First

The Real Estate Title Law issued by Royal Decree D/91 dated 19 Ramadan 1443 [20 April 2022] is hereby amended as follows:

1․ Amending article 6 to read as follows:

Access to the real estate register data must be available to the public, with the following exceptions:

1․ Data relating to the title owners, as determined by the law and the regulation.

2․ Real estate data that the concerned entities determine to be confidential.

2․ Amending article 9 to read as follows:

The competent entity shall prepare lists of real estate whose title is registered based on the registration of the real estate deeds issued pursuant to the provisions of the law, and shall publish them by the appropriate means specified by the regulation, provided that those lists include the details of the ownership registration deed, namely: The real estate number, its location, its area, and its cadastral data.

3․ Amending article 11 to read as follows:

1․ In the event of the filing of a lawsuit related to the initial title registration, as stipulated by article 10 of the law, it must be annotated in the Real Estate Register and the lists of real estate whose title is registered. The outcome of the final judgment issued on the lawsuit must be recorded in the register.

The regulation must specify the procedures and provisions for annotation in the Real Estate Register and in the lists of real estate whose title is registered.

2․ The initial title registration acquires absolute conclusiveness within a period not exceeding a year from the date of publication of the lists of real estate whose title is registered as specified by the competent entity in the announcement decision for the real estate area. A harmed party by the initial title registration, after it has acquired absolute conclusiveness, has the right to resort to the competent court and demand compensation from the party responsible, without the right to request cancellation of the initial title registration or amendment of its data or the rights contained in it.

Second

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

Salman bin Abdulaziz Al-Saud

Issued on: 10 Jumada Al-Thani 1447
Corresponding to: 1 December 2025

Published in Umm Al-Qura 5129 issued on 12 December 2025.

Categories
Ministerial Decision

Ministry of Commerce: Decision 99 Approving the Rules of the Ultimate Beneficial Owner

Arabic

The Minister of Commerce,

based on the powers granted to him by law and after perusal of article 274 of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],

and after perusal of Ministerial Decision 235 dated 13 Sha’ban 1446 [12 February 2025],

and in pursuance of public interest,

hereby decides

First

The Rules of the Ultimate Beneficial Owner are hereby approved in the form attached to this decision.

Second

The Rules of the Ultimate Beneficial Owner referred to in clause First of this decision hereby replace Ministerial Decision 235 dated 13 Sha’ban 1446 [12 February 2025] and repeal all provisions that contradict them.

Third

The Rules of the Ultimate Beneficial Owner attached to this decision must be published in the official gazette, and come into force after 30 days from the date of their publication.

Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi

Issued on: 5 Jumada Al-Thani 1447
Corresponding to: 26 November 2025

Published in Umm Al-Qura 5127 issued on 5 December 2025.

Categories
Laws and Regulations

The Rules of the Ultimate Beneficial Owner

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Council of Ministers Decision

Council of Ministers: Decision 414 Approving the Sports Law

Arabic Auto Translate

Issued on: 4 Jumada Al-Thani 1447
Corresponding to: 25 November 2025

Published in Umm Al-Qura 5129 issued on 12 December 2025.