Categories
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

Arabic

Issued by Council of Ministers Decision 62

Article 1

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

Center:
The Medical Referral Center.

System:
The system of the center.

Committee:
The supervisory committee of the center.

Chairman:
Chairman of the supervisory committee.

Director:
The executive director general of the center.

Ministry:
The Ministry of Health.

Minister:
The Minister of Health.

Article 2

The center falls within the organizational structure of the ministry and is legally affiliated with the minister, and its headquarters must be in the city of Riyadh.

Article 3

The center aims to manage the movement of medical referrals between health facilities in the Kingdom and abroad, follow up the status of the absorptive capacities of these facilities and provide technical support to them in case of need, and harmonize between the concerned entities regarding the eligibility of treatment in order to achieve integration with other relevant entities to facilitate the access of patients to health care at the appropriate time and place.

Article 4

The center may—without prejudice to the mandates of other entities, and in coordination with the concerned entity—carry out all that is necessary to achieve its objectives, including the following:

1․ Setting policies, plans, programs, and initiatives related to the fields of its mandates, and reporting on matters that require the completion of legal procedures in their regard.

2․ Setting standards, procedures, and forms in the fields of its mandate.

3․ Holding conferences, seminars, and workshops relating to the fields of its mandate, and participating in them inside the Kingdom and abroad, in accordance with the established legal procedures.

4․ Setting the procedural and executive rules for air medical evacuation, in accordance with the relevant legal provisions, following up on their implementation, reviewing air medical evacuation requests inside and outside the Kingdom, and deciding on these requests in coordination with the relevant entities.

5․ Organizing the procedures and pathways of medical referrals for treatment inside the Kingdom and abroad, following up on their implementation, and taking the necessary measures in their regard in accordance with the relevant legal provisions.

6․ Organizing the procedures related to reviewing the reports of sick leave for civil servants that are inside the Kingdom and whose duration exceeds 30 days, reviewing the reports of sick leave for civil servants that are outside the Kingdom, and taking the necessary measures in their regard in accordance with the relevant legal provisions.

7․ Organizing the procedures related to reviewing health disability request reports for civil servants, and taking the necessary measures in their regard in accordance with the relevant legal provisions.

8․ Organizing the procedures related to reviewing the reports of requests for medical release submitted by the entity concerned with the condition of imprisoned patients, and recommending the necessary measures in their regard in accordance with the relevant legal provisions.

9․ Implementing the decisions issued by the Supreme Medical Authority after their approval by the minister to treat health cases in accordance with the relevant legal provisions.

10․ Following up on the implementation of the orders issued regarding the treatment of health cases inside the Kingdom and abroad.

11․ Supervising health attachés and following up on their work.

12․ Following up on the data of health facilities related to the family, to determine their number, and to know the efficiency of their use, their occupancy rate, the bed turnover rate, and the average length of stay.

13․ Supporting and preparing research and studies in the field of its mandates, individually or in conjunction with the relevant entities, and adopting recommendations regarding them.

14․ Working to provide the appropriate investment environment in the fields of its mandates, in coordination with the relevant entities.

15․ Providing services, works, and initiatives relating to the fields of its mandate.

Article 5

1․ The center must have a supervisory committee chaired by the minister and the membership of the following:

(a) A representative from the health services in the Ministry of Defense.

(b) A representative from the medical services in the Ministry of Interior.

(c) A representative from the health affairs in the Ministry of National Guard.

(d) A representative from the ministry.

(e) A representative from King Faisal Specialist Hospital and Research Centre.

(f) A representative from the Health Holding Company.

(g) A representative from the Council of Saudi Chambers (Health Committee).

(h) A representative from the Secretariat General of the Council of Universities Affairs.

(i) A representative from the Saudi Health Council.

(j) A representative from Center for National Health Insurance.

(k) The director.

2․ The term of membership in the committee is three years, renewable once.

3․ The ranks of the representatives of the government agencies must not be less than the 14th rank or its equivalent.

4․ The chairman shall choose his deputy from among the members representing government entities.

Article 6

The committee shall supervise the management of the affairs of the center and conduct its business, and shall take all the necessary decisions to achieve its objectives within the limits provided by the system. In particular, it may carry out the following:

1․ Approving the policies, plans, programs, and initiatives that fall within the fields of the mandates of the center, and reporting on matters that require the completion of legal procedures in their regard.

2․ Approving the standards, procedures, and forms in the fields of mandates of the center.

3․ Reviewing the reports submitted to the center on the progress of work in it and taking the necessary decisions in their regard. The committee 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.

Article 7

1․ The committee shall meet—periodically—at least twice a year, and whenever the need arises as determined by the chairman, 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 committee must be held at the headquarters of the center, and it is permitted—by a decision by the chairman or his deputy—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 in his absence.

6․ The deliberations and decisions of the committee 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 committee meeting.

7․ The committee may invite whomever it deems competent and of expertise to attend its meetings, and to provide information, opinion, and advice, without having the right to vote.

8․ The committee may—when necessary, and at the discretion of the chairman—hold and vote on meetings 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 and obtain a majority of their votes. Decisions taken in this manner must be presented to the committee at the first subsequent meeting to be recorded in the minutes of the meeting.

9․ The committee must have a secretary appointed by the minister. He shall assume the secretariat of the committee, prepare for the meetings, and record the minutes, deliberations, and decisions. He shall attend the meetings without having the right to vote.

10․ A member shall not disclose any of the work of the center, and this provision must remain in force even after the end of his membership in the committee.

Article 8

The center must have a director chosen by the committee from among the personnel of the ministry or others, whose rank is not less than the 12th rank or its equivalent. He must be responsible for managing the affairs of the center, and his responsibilities must be focused within the limits of the system and the decisions of the committee. He shall undertake the following mandates:

1․ Preparing the policies, plans, programs, and initiatives that fall within the mandate of the center, and submitting them to the committee for consideration and approval.

2․ Preparing the standards, procedures, and forms in the field of mandates of the center, and submitting them to the committee for consideration and approval.

3․ Following up on the implementation of the decisions issued by the committee.

4․ Disbursing from the financial appropriations of the center and taking all financial procedures, in accordance with the approved laws and regulations, and within the limits of the powers delegated to him by the committee.

5․ Preparing a report on the work of the center and its achievements at the end of each financial year, and submitting it to the committee for consideration and approval.

6․ Any other mandate assigned to him by the committee.

The director may delegate some of his mandates to other personnel of the center.

Article 9

Financial allocations must be allocated to the committee within the budget of the ministry, and they must be disbursed by a decision by the chairman.

Article 10

The personnel of the center are subject to the laws and regulations in force in the ministry.

Article 11

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

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

Categories
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

Arabic

Issued by Royal Decree D/14

Article 1

The following words and phrases—wherever they appear in this law—have the meanings assigned to each of them:

Law:
The Law of Real Estate Ownership by Non-Saudis.

Regulation:
The executive regulation of the law.

Authority:
The Real Estate General Authority.

Non-Saudi:

1․ A natural person who does not hold Saudi nationality.

2․ A non-Saudi company.

3․ A non-Saudi non-profit entity.

4․ Any other non-Saudi legal person determined by a decision of the Council of Ministers.

Article 2

1․ A non-Saudi may own real estate or acquire other rights in rem over real estate in the Kingdom, within the geographical scope specified by the Council of Ministers by virtue of paragraph 2 of this article.

2․ The following must be determined by a decision of the Council of Ministers, based on a proposal by the board of directors of the authority and the approval of the Council of Economic and Development Affairs:

(a) The geographical scope in which a non-Saudi may own real estate or acquire other rights in rem over real estate.

(b) The types of rights in rem over real estate that a non-Saudi may acquire.

(c) The maximum non-Saudi ownership percentage in the geographical scope.

(d) The maximum grace period allowed for the acquisition of the usufruct right over real estate for a non-Saudi.

(e) Any controls relating to the ownership of real estate by a non-Saudi or the acquisition of rights in rem over it.

3․ In addition to the rights of non-Saudis stipulated in paragraphs 1 and 2 of this article, a natural non-Saudi who legally resides in the Kingdom may own one real estate designated for his residence outside the geographical scope referred to in paragraph 2 of this article, with the exception of the cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah. The regulation must specify the provisions of this paragraph.

4․ The right of a non-Saudi to own real estate or acquire other rights in rem—referred to in paragraph 1 of this article—over real estate in the cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah is limited to a natural person who is a Muslim.

Article 3

1․ A company not listed on the Saudi Stock Exchange established in accordance with the provisions of the Saudi Companies Law, and whose capital is jointly owned by one or more natural or legal persons who do not enjoy Saudi nationality, may own real estate or acquire other rights in rem over real estate, within the geographical scope referred to in article 2(2) of the law, including the cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah.

2․ Subject to the provisions of paragraph 1 of this article and any privileges granted by other laws, the company referred to in paragraph 1 of this article may own real estate or acquire other rights in rem over real estate necessary for the exercise of its activities and for the housing of its employees, within or outside the geographical scope referred to in article 2(2) of the law, as specified by the regulation.

Article 4

Companies listed on the Saudi Stock Exchange established in accordance with the provisions of the Companies Law, investment funds, and special purpose vehicles licensed by law, may own real estate and acquire other rights in rem over real estate in the Kingdom—including the cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah—in accordance with the provisions of the Capital Market Law and its executive regulations, and the controls set by the Capital Market Authority in coordination with the Real Estate General Authority and other relevant entities.

Article 5

The application of the law does not prejudice the provisions of the Premium Residency Law, the System of the Ownership of Real Estate by Nationals of the States of the Council in the Member States of the Cooperation Council for the Purpose of Housing and Investment, or other applicable laws that grant non-Saudis more favorable rights with regard to the ownership of real estate and the acquisition of other rights in rem over it.

Article 6

The ownership of real estate by a non-Saudi or the acquisition of other rights in rem over real estate in the Kingdom does not result in any rights or privileges other than the rights prescribed for the owner of the right in rem by law.

Article 7

It is permitted—on the basis of reciprocity—for diplomatic representations accredited in the Kingdom to own their official headquarters and the residence of their head and members, and it is permitted for international and regional bodies—to the extent required by the agreements governing them—to own their official headquarters, provided that the approval of the Ministry of Foreign Affairs is obtained.

Article 8

1․ A non-Saudi company, a non-Saudi non-profit entity, or a non-Saudi entity specified by a decision of the Council of Ministers—referred to in paragraphs 2, 3, and 4 of the definition of a non-Saudi—shall register with the competent entity before owning real estate or acquiring other rights in rem over real estate in the Kingdom, as specified by the regulation.

2․ The ownership of real estate by a non-Saudi or the acquisition of other rights in rem over real estate in the Kingdom is valid after its registration with the Real Estate Registry in accordance with the provisions governing this.

Article 9

Without prejudice to any fees or taxes prescribed by law, a fee collected by the authority on the value of the non-Saudi’s disposal of rights in rem over real estate in the Kingdom must be imposed, not exceeding 5% of that value.

Article 10

1․ Without prejudice to any punishment more severe stipulated in any other law, whoever violates the provisions of the law or the regulation must be punished by any of the following:

(a) Warning.

(b) A fine not exceeding 5% of the value of the right in rem subject of the violation, not exceeding 10,000,000 (ten million) Riyal.

2․ The regulation must specify a schedule of violations and the punishments prescribed for them based on the provisions of the law and the regulation. The punishment must be determined based on the gravity of the violation and its circumstances, facts, and impact.

Article 11

1․ A committee (or more) of not less than three members, specialized in law, must be formed by a decision of the board of directors of the authority, and it shall examine the violations and impose the punishments provided in article 10 of the law.

2․ The work rules of the committee, its procedures, and the remuneration of its members must be determined by a decision by the board of directors of the authority.

3․ It is permitted to object to the decisions of the committee before the Administrative Court within 60 days from the date of being notified of them.

Article 12

1․ As an exception to article 10 of the law and without prejudice to any punishment more severe stipulated in any other law, a non-Saudi who deliberately provides incorrect or misleading information that leads to his ownership of the real estate or his acquisition of any of the other rights in rem over the real estate must be punished by the following:

(a) A fine not exceeding 5% of the value of the right in rem subject of the violation, not exceeding 10,000,000 (ten million) Riyal.

(b) Sale of the right in rem over the real estate.

2․ The Public Prosecution has the mandate to investigate and prosecute the act referred to in paragraph 1 of this article, and the competent court shall examine this and impose the punishment.

3․ If the court rules to sell the right in rem in accordance with paragraph 2 of this article, the price of the right in rem or the amount paid for its acquisition must be returned to the perpetrator of the act—after deducting the fines, any other taxes or fees prescribed by law, and the expenses of the sale from it—whichever is less, and the remainder of the proceeds of the sale must be transferred to the public treasury of the state.

Article 13

1․ The Council of Ministers shall issue the regulation—based on a proposal by the board of directors of the authority and the approval of the Council of Economic and Development Affairs—within 180 days from the date of publication of the law in the official gazette, and it becomes effective from the date of entry into force of the law.

2․ The regulation must specify:

(a) Procedures for the acquisition of rights in rem over real estate in the Kingdom by a non-Saudi.

(b) Requirements for the implementation of the provisions of the law prescribed for non-Saudis who are not resident in the Kingdom.

(c) The amount of the fee mentioned in article 9 of the law, provided that it is determined based on the type of right in rem of the real estate, its purpose, and the geographical scope.

(d) Disposals subject to zero fee and the cases, conditions, and controls necessary for this.

Article 14

This law replaces the Law of Real Estate Ownership and Investment by Non-Saudis issued by Royal Decree D/15 dated 17 Rabi Al-Thani 1421 [19 July 2000], and repeals provisions in conflict with it.

Article 15

The law comes into force after 180 days from the date of its publication in the official gazette.

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

Categories
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

Arabic

Issued by Ministry of Environment, Water, and Agriculture: Decision 15011232.

Article 1

The drilling of new wells on the sedimentary shelf (non-renewable groundwater) is hereby permitted for licensed specialized agricultural and animal projects, and with limited consumption of the following water:

1․ Poultry projects and their equivalent.

2․ Livestock feedlot projects.

3․ Poultry slaughterhouses.

4․ Red meat factories.

5․ Fodder factories.

6․ Vertical farming.

7․ Hydroponics.

8․ Greenhouses.

Article 2

The following are excluded from the permission referred to in article 1, the layers specified in the attached water map that suffer from a sharp decline in water levels, and there are many drinking water projects and intensive agricultural activity on them, which are:

1․ Manjur layer in Muzahmiyah and Dhurma.

2․ Wajid layer in Wadi Al-Dawasir.

3․ Taweel layer in Basita.

4․ Sites located on or near the outcrops of the Saaq layer in Riyadh, Qassim, Hail, and Tabuk.

Article 3

Lands licensed to establish any of these projects must be owned by their owners under an updated and valid deed, a long-term lease contract (ten years) under an updated and valid deed and endorsed by the Ministry of Justice, or a lease contract issued by the ministry, and must not conflict with the sites where it is not permitted to drill wells according to the attached map or with the prohibited areas or areas of drinking water sources.

Article 4

The conditions and controls for issuing licenses for groundwater sources (wells) adopted by ministerial decisions must be completed.

Article 5

The agricultural project must be established on at least 50% of the basic components of the project.

Article 6

An environmental compliance certificate must be submitted for agricultural projects that require it.

Article 7

The number of wells licensed to be drilled for any agricultural project must not exceed two wells only. In the event of future need, deepening and cleaning services and drilling an alternative well may be permitted in the event that the project well is out of service, in accordance with the conditions and controls for issuing licenses for groundwater sources (wells).

Article 8

It is not permitted to change the type, nature, or area of the project or add another activity other than those licensed to do so, except after obtaining an updated license to use the water source, in accordance with the conditions and controls governing this.

Sites where new wells are not permitted to be drilled in the sedimentary shelf

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

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