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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 10/04/26 Approving the Mechanisms and Procedures Necessary for Implementing the Provisions of Royal Order 54152

Arabic

The Board of Directors of the Zakat, Tax, and Customs Authority “the board”,

based on the powers entrusted to the board in article 5 of the statute of the authority approved by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021], Royal Order 54152 dated 5 Rajab 1447 [25 December 2025], and what is stated in clause First, “Value added tax is hereby not due on real estate supplies to an individual who did not engage in a real estate activity on an ongoing and regular basis for the purpose of generating income—before the entry into force of the provisions of the Real Estate Transaction Tax on 17 Safar 1442 [4 October 2020]—unless that individual carried out more than one supply—within 12 months—the total value of which exceeds the mandatory registration threshold in accordance with the Unified Agreement on Value Added Tax of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],” and clause Fourth, “An individual who is liable for value added tax on his real estate supplies is hereby exempted from the tax penalties—not paid—imposed on him in accordance with the Value Added Tax Law from its entry into force on 14 Rabi Al-Thani 1439 [1 January 2018] until the entry into force of the provisions of the Real Estate Transaction Tax on 17 Safar 1442 [4 October 2020], and this must be after the payment of the principal amount of the tax due. The exemption must not include penalties imposed due to tax evasion.” in implementation of the provisions of clause Fifth of the Royal Order, “The Zakat, Tax and Customs Authority shall establish the mechanisms and procedures necessary to implement the provisions of the above clauses, and shall issue them by a decision of its board of directors”, after perusal of articles 50 and 52 of the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017] and its amendments, and after perusal of the minutes of the fourth meeting of the board for the year 2026,

hereby decides

First

The Mechanisms and Procedures Necessary for the Implementation of the Provisions of Royal Order 54152 dated 5 Rajab 1447 [25 December 2025] are hereby approved in the form attached to this decision.

Second

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

May Allah provide success.

Issued on: 3 Rabi Al-Awwal 1448
Corresponding to: 16 August 2026

Published in Umm Al-Qura 5189 issued on 13 October 2026.

Categories
Laws and Regulations

The Executive Regulation for the Inspection, Maintenance, Repair, and Re-certification of Marine Rescue Equipment and Devices

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Ministerial Decision

Transport General Authority: Decision 1/48/44 Adopting the Executive Regulation for the Inspection, Maintenance, Repair, and Re-certification of Marine Rescue Equipment and Devices

Arabic

The Minister of Transport and Logistics Services, Chairman of the Board of Directors of the Transport General Authority,

based on the powers granted to him by law,

after perusal of the Commercial Maritime Law issued by Royal Decree D/33 dated 5 Rabi Al-Thani 1440 [12 December 2018],

after perusal of Royal Decree D/55 dated 23 Rajab 1436 [12 May 2015],

after perusal of Royal Decree D/39 dated 12 Sha’ban 1404 [13 May 1984],

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

and after perusal of Board of Directors of the Transport General Authority Decision 5/9/2026/4 dated 12 Safar 1448, corresponding to 26 July 2026,

and in pursuance of the interest of work,

hereby decides

First

The Executive Regulation for the Inspection, Maintenance, Repair, and Re-Approval of Marine Rescue Equipment and Devices is hereby approved in the form attached.

Second

The President of the Transport General Authority is hereby authorized to approve the appropriate mechanisms to implement the provisions of this regulation and issue the necessary decisions and circulars for this.

Third

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

Fourth

The original copy of this decision must be sent to the President of the Transport General Authority to notify those who are required to implement its provisions.

May Allah provide success.

The Minister of Transport and Logistics Services
Chairman of the Board of Directors of the Transport General Authority
Saleh bin Nasser Al-Jasser

Issued on: 3 Rabi Al-Awwal 1448
Corresponding to: 16 August 2026

Published in Umm Al-Qura 5180 issued on 4 September 2026.

Categories
Laws and Regulations

The Rules for Applying the Schedule of Violations and Punishments for the Activity of Tourist Accommodation Facility in the Cities of (makkah Al-mukarramah and Madinah Al-munawwarah) During the Hajj Season

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Ministerial Decision

Ministry of Tourism: Decision 595/1448 Approving the Amendment to the Rules and the Schedule of Violations and Punishments for the Activity of Tourist Accommodation Facility in the Cities of (makkah Al-mukarramah – Madinah Al-munawwarah) During the Hajj Season

Arabic

based on the powers entrusted to him by law,

based on the Tourism Law issued by Royal Decree D/18 dated 26 Muharram 1444 [24 August 2022],

based on article 16(5) of the Tourism Law, which stipulates that “the minister shall issue a schedule detailing the classification of violations and the corresponding punishments—stipulated in paragraph 1 of this article—along with their amount and duration, taking into account the progression of the punishment, provided that the schedule includes violations for which the fine does not exceed 10,000 Riyal, which must be issued immediately by the competent inspector upon detection”,

with reference to Ministerial Decision 1275 dated 13 Rabi Al-Thani 1447 [5 October 2025], approving amendments to the Schedule and Rules of Violations and Punishments for Tourism Activities,

and with reference to Ministerial Decision 3083 dated 3 Shawwal 1447 [22 March 2026], approving the Rules and the Schedule of Violations for the Operation of Tourist Hospitality Facilities in the Cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah During the Hajj Season,

and in pursuance of public interest,

hereby decides

First

The Rules and the Schedule of Violations and Punishments for the Operation of Tourist Hospitality Facilities in the Cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah During the Hajj Season are hereby approved, in accordance with the attached text.

Second

The rules and schedule must be published in the official gazette, and come into force from the date of its publication.

Third

This decision repeals all previous decisions in conflict with it.

Fourth

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

May Allah provide success.

Minister of Tourism
Ahmad bin Aqeel Al-Khatib

Issued on: 29 Safar 1448
Corresponding to: 12 August 2026

Published in Umm Al-Qura 5178 issued on 21 August 2026.

Categories
Laws and Regulations

Instructions for Practicing the Activity of Tourist Accommodation Facility Type (inn) During the Hajj Season in the Cities of Makkah Al-mukarramah and Madinah Al-munawwarah

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Ministerial Decision

Ministry of Tourism: Decision 594/1448 Approving the Amendment to the Instructions for Practicing the Activity of Tourist Accommodation Facility Type (inn) During the Hajj Season in the Cities of Makkah Al-mukarramah and Madinah Al-munawwarah

Arabic

The Minister of Tourism,

based on the powers entrusted to him by law,

based on the Tourism Law issued by Royal Decree D/18 dated 26 Muharram 1444 [24 August 2022], and the Regulation of the Tourist Hospitality Facility issued by Ministerial Decision 2289 dated 19 Jumada Al-Awwal 1444 [13 December 2022],

and after perusal of Ministerial Decision 1447/1123 dated 26 Rabi Al-Awwal 1447 [18 September 2025], approving the exemption of applicants for a license for a tourist hospitality facility of the Lodge type to operate during the Hajj season from the criteria attached to Ministerial Decision 2300 dated 19 Jumada Al-Awwal 1444 [13 December 2022] for operation during the Hajj season, and approving the instructions for conducting this activity during the season,

and in pursuance of public interest,

hereby decides

First

The amendment to the Instructions for the Operation of Tourist Hospitality Facilities of the Lodge Type During the Hajj Season—approved by the competent entity—in the City of Makkah Al-Mukarramah and City Al-Madinah Al-Munawwarah is hereby approved, in accordance with the form attached.

Second

The exemption of the applicant for a license to operate a tourist hospitality facility of the lodge type during the Hajj season—determined by the competent authority each Hijri year—in the cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah from complying with the following requirements is hereby continued:

1. Direct connection to the tourism monitoring platform provided in article 6(1) of the Tourist Hospitality Facility Regulation.

2. Meeting the criteria for licensing a lodge approved by Ministerial Decision 2300 dated 19 Jumada Al-Awwal 1444 [13 December 2022], provided that it meets the criteria for licensing and classifying a lodge during the Hajj season attached to this decision.

Third

The period of validity of the lodge license during the Hajj season in the cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah is 90 days, non-renewable.

Fourth

This decision comes into force on the date of its adoption, and must be published in the official gazette.

Fifth

This decision repeals all previous decisions in conflict with it, and it must be communicated to those who are required to implement it and act upon it.

May Allah provide success.

Minister of Tourism
Ahmad bin Aqeel Al-Khatib

Issued on: 29 Safar 1448
Corresponding to: 12 August 2026

Published in Umm Al-Qura 5178 issued on 21 August 2026.

Categories
Laws and Regulations

The Statute of the General Authority for Roads

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Council of Ministers Decision

Council of Ministers: Decision 219 Approving the Statute of the General Authority for Roads

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 911 dated 5 Muharram 1445 [23 July 2023], which includes the General Authority for Roads Telegram 78868 dated 30 Dhu Al-Hijja 1444 [18 July 2023], regarding the draft Statute of the General Authority for Roads,

after perusal of the mentioned draft statute,

after perusal of the Organizational Arrangements of the General Authority for Roads issued by Council of Ministers Decision 14 dated 4 Muharram 1444 [1 August 2022],

after perusal of Council of Ministers Decision 611 dated 22 Sha’ban 1447 [10 February 2026], issued regarding the National Framework for Fees and Charges,

after perusal of Bureau of Experts at the Council of Ministers Memo 114 dated 5 Muharram 1446 [11 July 2024], Memo 3351 dated 11 Shawwal 1446 [9 April 2025], Memo 4162 dated 28 Dhu Al-Hijja 1446 [24 June 2025], Memo 832 dated 25 Safar 1447 [19 August 2025], Memo 1462 dated 17 Rabi Al-Thani 1447 [9 October 2025], and Minutes 136 dated 26 Dhu Al-Qa’dah 1447 [13 May 2026],

after perusal of Council of Economic and Development Affairs Minutes 1925 /47/M dated 25 Dhu Al-Hijja 1447 [11 June 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 1780 dated 15 Safar 1448 [29 July 2026],

hereby decides

First

The Statute of the General Authority for Roads is hereby approved in the form attached.

Second

The statute—referred to in clause First of this decision—replaces the Organizational Arrangements of the General Authority for Roads issued by Council of Ministers Decision 14 dated 4 Muharram 1444 [2 August 2022].

Third

The exercise of the powers—stipulated in article 6(12) of the statute referred to in clause First of this decision—by the Board of Directors of the General Authority for Roads must be in accordance with Council of Ministers Decision 611 dated 22 Sha’ban 1447 [10 February 2026], issued in connection with the National Framework for Fees and Charges.

Fourth

The Board of Directors of the General Authority for Roads—formed in accordance with article 5 of the Organizational Arrangements of the General Authority for Roads issued by Council of Ministers Decision 14 dated 4 Muharram 1444 [1 August 2022]—hereby continues to exercise the powers and mandates of the board of directors stipulated in article 6 of the statute—referred to in clause First of this decision—until the end of its term or until the formation of a new board of directors for the authority in accordance with article 5 of the statute, whichever is earlier.

Fifth

The General Authority for Roads shall continue to carry out operational works related to roads (outside the urban boundary), including planning, design, implementation, maintenance, and supervision, until these works are assigned to other entities.

Salman bin Abdulaziz Al-Saud

Issued on: 28 Safar 1448
Corresponding to: 11 August 2026

Published in Umm Al-Qura 5178 issued on 21 August 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 215 Ratifying the United Nations Convention on the Use of Electronic Communications in International Contracts

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 6197 dated 20 Muharram 1448 [5 July 2025], which includes the Saudi Center for Competitiveness and Business Telegram 24911 dated 2 Ramadan 1447 [19 February 2026], regarding the request of the center for approving the ratification by the Kingdom of Saudi Arabia of the United Nations Convention on the Use of Electronic Communications in International Contracts,

after perusal of the mentioned agreement,

after perusal of Council of Ministers Decision 249 dated 30 Rajab 1428 [14 August 2007],

after perusal of Bureau of Experts at the Council of Ministers Memo 3898 dated 19 Dhu Al-Qa’dah 1447 [6 May 2026],

after perusal of Council of Economic and Development Affairs Minutes 1875 /47/M dated 18 Dhu Al-Hijja 1447 [4 June 2026],

after considering Shura Council Decision 486/41 dated 16 Muharram 1448 [1 July 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 1920 dated 18 Safar 1448 [1 August 2026],

hereby decides

First

The United Nations Convention on the Use of Electronic Communications in International Contracts is hereby ratified in the form attached, with the declaration that the Kingdom of Saudi Arabia—in accordance with the provisions of article 19(1)(a) of the mentioned convention—will apply the convention when the states referred to in article 1(1) of it are contracting states to it.

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

Second

The Ministry of Foreign Affairs—after completing the necessary legal procedures for the ratification of the convention referred to in clause First of this decision—shall prepare the instrument of ratification of the convention and deposit it in accordance with the procedures stipulated in it, taking into account the provisions of clause First of this decision.

Salman bin Abdulaziz Al-Saud

Issued on: 28 Safar 1448
Corresponding to: 11 August 2026

Published in Umm Al-Qura 5178 issued on 21 August 2026.