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Royal Decree

Royal Decree D/62 Amending Article 10 of the Chemical Substances 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 [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 337/27 dated 4 Dhu Al-Qa’dah 1447 [21 April 2026],

and after perusal of Council of Ministers Decision 154 dated 7 Safar 1448 [21 July 2026],

have decreed as follows

First

The mandate to issue permits for the import, export, re-export, and release of chemicals traded in local markets—provided in article 3(1)(f) of the Chemicals Management Law issued by Royal Decree D/38 dated 16 Jumada Al-Thani 1427 [12 July 2006]—is hereby transferred from the Ministry of Commerce to each of the Ministry of Interior, the Supreme Authority for Industrial Security, the Ministry of Industry and Mineral Resources, and the Saudi Food and Drug Authority, and the mentioned law is hereby amended accordingly as follows:

1. Article 3(1)(f) of the law is repealed, and the subparagraphs are reordered accordingly.

2. Article 12 of the law is amended by adding a paragraph to it, so that the article—after the amendment—reads as follows:

1. The competent authorities shall, according to their mandates, carry out the following:

(a) Control and inspection of enterprises and facilities handling chemicals to ensure compliance with the provisions of this law, its regulation, and the instructions issued relating to chemicals.

(b) Policing and recording violations of the provisions of this law, and drawing up a report of it. The regulation must specify the procedures for policing and proving violations.

2. Without prejudice to the tasks of the competent entities, the Ministry of Commerce shall undertake the tasks mentioned in paragraph 1 of this article in relation to companies, establishments, and commercial sales centers that engage in the activity of selling chemicals.

3. The phrase “and the Supreme Authority for Industrial Security” is added after the phrase “Ministry of Interior” wherever it appears in the law.

Second

The Ministry of Commerce shall continue to exercise its mandates provided for in the Chemicals Management Law—issued by Royal Decree D/38 dated 16 Jumada Al-Thani 1427 [12 July 2006]—until each of the Ministry of Interior, the Supreme Authority for Industrial Security, the Ministry of Industry and Mineral Resources, and the Saudi Food and Drug Authority assumes its mandates in accordance with the amendment provided in clause First of this decree.

Third

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

Salman bin Abdulaziz Al-Saud

Issued on: 12 Safar 1448
Corresponding to: 26 July 2026

Published in Umm Al-Qura 5176 issued on 7 August 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 153 Amending Clause First of Council of Ministers Decision 179

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 54545 dated 8 Rajab 1447 [28 December 2026], which includes Minister of Interior, Chairman of the Supreme Hajj Committee Telegram 133813 dated 20 Jumada Al-Awwal 1446 [22 November 2024], regarding the findings of the Supreme Hajj Committee on the updating of Council of Ministers Decision 179 dated 26 Jumada Al-Thani 1429 [1 July 2008],

after perusal of Council of Ministers Decision 179 dated 26 Jumada Al-Thani 1429 [1 July 2008],

after perusal of Royal Order 60207 dated 19 Sha’ban 1446 [18 February 2025],

after perusal of Bureau of Experts at the Council of Ministers Memo 3605 dated 2 Dhu Al-Qa’dah 1446 [30 April 2025], Memo 1455 dated 17 Rabi Al-Thani 1447 [9 October 2025], Memo 2869 dated 17 Sha’ban 1447 [5 February 2026], and Memo 4041 dated 27 Dhu Al-Qa’dah 1447 [14 May 2026],

after perusal of Council of Economic and Development Affairs Recommendation 20-37/47/D dated 16 Ramadan 1447 [5 March 2026],

after perusal of Secretariat of the Council of Political and Security Affairs Telegram 19193 dated 20 Dhu Al-Qa’dah 1447 [7 May 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 12995 dated 7 Dhu Al-Hijja 1447 [24 May 2026],

hereby decides

Clause First of Council of Ministers Decision 179 dated 26 Jumada Al-Thani 1429 [1 July 2008] is hereby amended, without prejudice to the provisions of Royal Order 60207 dated 19 Sha’ban 1446 [18 February 2025], to read as follows:

First: 1. The tasks and services performed by the entities participating in the Hajj, and the responsibility of the entities in performing them, must be in accordance with the following:

(a) Security tasks: The responsibility for these tasks shall lie with the Ministry of Interior, represented by all its security sectors, and the Principality of the Makkah Al-Mukarramah Region and the Principality of Al-Madinah Al-Munawwarah Region, with the support of the Ministry of the National Guard, the Ministry of Defense (the Armed Forces), the Presidency of General Intelligence, the Presidency of State Security, the Supreme Authority for Industrial Security, and the Saudi Data and AI Authority.

(b) Health services: The responsibility for these services shall lie with the Ministry of Health, with the support of the Ministry of the National Guard, the Ministry of Defense, the Ministry of Interior, the Saudi Red Crescent Authority, the Public Health Authority, and the Saudi Food and Drug Authority.

(c) Municipal services and public utilities: The responsibility for these shall lie with the Ministry of Municipalities and Housing, with the support of the Ministry of Transport and Logistics Services and the Royal Commission for Makkah Al-Mukarramah City and the Holy Sites.

(d) Pilgrim services: The responsibility for these lies with the Ministry of Hajj and Umrah, with the support of the Ministry of Interior, the Ministry of Tourism, the Ministry of Education (Saudi Arabian Scout Association), and the Royal Commission for Makkah Al-Mukarramah City and the Holy Sites.

(e) Islamic awareness and religious guidance services: The responsibility for these services lies with the Ministry of Islamic Affairs, Da’wah and Guidance, and the Presidency of Religious Affairs at the Masjid Al-Haram and the Prophet’s Mosque undertakes these services at the Masjid Al-Haram and the Prophet’s Mosque.

(f) Services of the Two Holy Mosques: The responsibility for these services lies with the General Authority for the Care of the Affairs of the Masjid Al-Haram and the Prophet’s Mosque.

(g) Media coverage services: The responsibility for these shall lie with the Unified Operations Center for Hajj at the Ministry of Media.

(h) Services for providing information and conducting studies and statistics for Hajj: The responsibility for these lies with the General Authority for Statistics, with the support of the Ministry of Interior, the Ministry of Hajj and Umrah, and the Ministry of Economy and Planning, and the Saudi Data and AI Authority.

(i) Tasks of oversight of Hajj activities: The responsibility for these tasks lies with the Oversight and Anti-Corruption Authority, with the support of the Presidency of General Intelligence and the Presidency of State Security.

(j) Hospitality services: The responsibility for these lies with the Royal Protocol.

(k) Communications services: The responsibility for these services lies with the Ministry of Communications and Information Technology, with the support of the Communications, Space, and Technology Commission.

(l) Environment, water, and meteorology services: The responsibility for these shall lie with the Ministry of Environment, Water, and Agriculture, with the support of the entities associated with the system of the ministry that are relevant to the services, the Royal Commission for Makkah Al-Mukarramah City and the Holy Sites, and the Medinah Region Development Authority.

(m) Energy services: The responsibility for these lies with the Ministry of Energy, with the support of the entities associated with the energy system that are relevant to the services, the Royal Commission for Makkah Al-Mukarramah City and the Holy Sites, and the Medinah Region Development Authority.

(n) Supply and catering services: The responsibility for these services lies with the Ministry of Commerce, with the support of the Municipality of the Holy Capital.

(o) Technical services and digital transformation: The responsibility for these lies with the Saudi Data and AI Authority.

(p) Cybersecurity services: The responsibility for these lies with the National Cybersecurity Authority.

(q) Accommodation services: The responsibility for these shall lie with the Ministry of Tourism, with the support of the Ministry of Interior (the Principality of Makkah Al-Mukarramah Region, the Principality of Al-Madinah Al-Munawwarah Region, and the Directorate General of Civil Defence), the Ministry of Hajj and Umrah, and the Ministry of Municipalities and Housing.

(r) Land transport services: The responsibility for these lies with the Transport General Authority.

2. The determination of the tasks and services—referred to in paragraph 1 of this clause—does not prejudice the mandates and tasks of the participating government entities that are exercised during the Hajj season and relate to the pilgrims and that must be provided.

3. The Supreme Hajj Committee shall establish the description of the tasks and services—referred to in paragraph 1 of this clause—detail its executive procedures, and clarify the roles of the entities participating in them, in a manner that ensures coordination between the entities in performing them, taking into account the relevant laws, statutes, directives, royal orders, and matters currently being implemented.

4. The Supreme Hajj Committee may seek the assistance of studies, research, and professional and specialized consultancy work in matters that serve the field of work assigned to the committee.

5. The provisions of this clause do not entail any additional financial impact on the general budget of the state or a request to increase the approved ceilings.

Salman bin Abdulaziz Al-Saud

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

Published in Umm Al-Qura 5176 issued on 7 August 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 154 Amending Article 10 of the Chemical Substances Law

Arabic Auto Translate

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

Published in Umm Al-Qura 5176 issued on 7 August 2026.

Categories
Laws and Regulations

The Unified Rules for Owners of Shared Real Estate in the Cooperation Council for the Arab States of the Gulf

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Categories
Council of Ministers Decision

Council of Ministers: Decision 152 Approving the Unified Rules for Owners of Shared Real Estate in the Cooperation Council for the Arab States of the Gulf

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 279 dated 1 Muharram 1448 [16 June 2026], which includes the Minister of Municipalities and Housing Telegram 4700517626 dated 19 Rajab 1447 [8 January 2026], regarding the statement of the ministry on the adoption of the “Unified Rules for Owners of Jointly Owned Real Estate in the States of the Cooperation Council for the Arab States of the Gulf” document by the Supreme Council of the Cooperation Council for the Arab States of the Gulf,

after perusal of the mentioned document,

after perusal of Council of Ministers Decision 405 dated 14 Jumada Al-Awwal 1445 [28 November 2023],

after perusal of Bureau of Experts at the Council of Ministers Memo 3838 dated 16 Dhu Al-Qa’dah 1447 [3 May 2026],

after considering Shura Council Decision 35/421 dated 24 Dhu Al-Hijja 1447 [10 June 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 1001 dated 24 Muharram 1448 [9 July 2026],

hereby decides

The Unified Rules for Owners of Jointly Owned Real Estate in the States of the Cooperation Council for the Arab States of the Gulf are hereby approved in the form attached to the Minister of Municipalities and Housing Telegram 4700517626 dated 19 Rajab 1447 [8 January 2026].

Salman bin Abdulaziz Al-Saud

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

Published in Umm Al-Qura 5176 issued on 7 August 2026.

Categories
Ministerial Decision

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

Arabic

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

based on the powers entrusted to him by law,

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

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

hereby decides

First

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

Second

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

Third

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

May Allah provide success.

Governor
Suhail bin Mohammed Abanmi

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

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

Categories
Laws and Regulations

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

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Circular

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

Arabic

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

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

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

Salman bin Abdulaziz Al-Saud

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

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

Categories
Ministerial Decision

Small & Medium Enterprises General Authority: Decision 26/3102 Regulatory Rules for Measuring the Size of the Establishment

Arabic

The Board of Directors of the Small and Medium Enterprises General Authority,

based on the powers entrusted to it by law in accordance with the statute of the authority issued by Council of Ministers Decision 301 dated 11 Rajab 1437 [19 April 2016],

based on Council of Ministers Directive 142 dated 7 Ramadan 1447 [24 February 2026] regarding the use of the terms “day” and “working day” in laws, decrees, decisions, and other legal instruments, that public entities must review the texts and provisions that fall within the scope of the entity, and if there is a need to amend them, the legal procedures must be taken in accordance with the authority of the entity,

and after perusal and deliberation,
the board hereby decides

First

The definition of the term “day” is hereby added to the definitions article with the following text: “Day: A calendar day, whether or not it is a business day” in each of the following:

– The Governance Rules for Measuring the Size of Enterprises issued by Board of Directors Decision 1902/23 dated 12 Muharram 1445, corresponding to 30 July 2023.

– The Regulation Governing Business Incubators issued by Executive Committee Decision 4/1/2018 dated 21 Rabi Al-Thani 1439 corresponding to 8 January 2018.

– The Controls for Practicing Franchising Brokerage Activities issued by Board of Directors Decision 02/11/2021 dated 11 Muharram 1443 corresponding to 19 August 2021.

– The Regulation for Refunding Government Fees Paid by New Small and Medium Enterprises for the Financial Years 2024-2028, issued by Board of Directors Decision 06-1446 dated 2 Ramadan 1446 corresponding to 2 March 2025.

Second

The governor is hereby authorized to approve the amendments and publish them in accordance with the legal procedures.

Issued on: 5 Safar 1448
Corresponding to: 19 July 2026

Published in Umm Al-Qura 5185 issued on 18 September 2026.

Categories
Laws and Regulations

The State Revenue Law

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