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Ministerial Decision

Real Estate General Authority: Decision 2/34/D/25 Approving the Regulatory Framework for the Regulatory Sandbox

Arabic

The Board of Directors of the Real Estate General Authority,

based on the powers granted to it by law,

and after perusal of the minutes of the 34th meeting of the Board of Directors of the Real Estate General Authority held on 9 Rajab 1447 [29 December 2025], which includes the approval of the board of directors of the Regulatory Sandbox Governance Framework in the attached form,

hereby decides

First

The Regulatory Sandbox Governance Framework is hereby approved in the form attached.

Second

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

May Allah provide success.

Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Huqail

Issued on: 9 Rajab 1447
Corresponding to: 29 December 2025

Published in Umm Al-Qura 5143 issued on 6 February 2026.

Categories
Laws and Regulations

The Regulatory Framework for the Regulatory Sandbox

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 25-06-07 Approving the Controls for Voluntary Disclosure to Overlook Customs Violations

Arabic

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

based on the powers entrusted to it by article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],

and after perusal of the board Decision 10-05-25 dated 5 Shawwal 2025 [6 January 2587],

hereby decides

First

The Controls for Voluntary Disclosure for the Waiver of Customs Violations are hereby approved in accordance with the form attached to this decision.

Second

This decision comes into force upon its issuance, and it must be communicated to those required to implement it.

May Allah provide success.

Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025

Published in Umm Al-Qura 5142 issued on 30 January 2026.

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Laws and Regulations

The Controls for Voluntary Disclosure to Overlook Customs Violations

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Royal Decree

Royal Decree D/125 Approving the Amendment to the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf

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 [19 March 1993],

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 [19 March 1993],

after perusal of Shura Council Decision 80/7 dated 5 Jumada Al-Awwal 1447 [27 October 2025],

and after perusal of Council of Ministers Decision 442 dated 3 Rajab 1447 [23 December 2025],

have decreed as follows

First

The amendment to the Unified Agreement for Excise Tax for 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], is hereby approved as follows:

1․ The definition of “Excise goods value” provided in article 1 of the agreement is amended to read as follows:

The value on the basis of which the tax may be calculated in accordance with the provisions of this agreement.

2․ The title and content of article 3 is amended to read as follows:

Excise goods: The tax is imposed on goods harmful to human health and the environment and luxury goods in accordance with the list determined by the ministerial committee. The ministerial committee may amend that list.

3․ Article 6 is amended to read as follows:

1․ The tax due must be calculated either as a percentage of the value of the excise goods or as a specified amount for each unit of the excise goods. The tax due may also be calculated as a percentage and a specified amount for each unit of the excise goods together, as determined by the ministerial committee.

2․ The value on the basis of which the tax due may be calculated must be the retail sale price of the excise goods, provided that the retail sale price is the price specified by the importer or producer of the excise goods, or in accordance with the list of standard prices that will be agreed upon periodically between the tax entities in council states, whichever is higher, excluding the tax due and the value added tax.

4․ Article 16 is amended to read as follows:

Subject to the provisions of articles 11, 14, and 15 of this agreement, each member state shall determine the periods, conditions, and controls for the payment of the tax due by the person liable to pay.

Second

His Royal Highness the Deputy 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: 8 Rajab 1447
Corresponding to: 28 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 06-06-25 Approving the Amendments to the Executive Regulation of the Excise Tax Law

Arabic

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

based on the powers granted to it in article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],

after perusal of the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],

after perusal of the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,

after perusal of the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority of Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 [8 June 2017], and its amendments,

after perusal of Meeting of the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf Minutes 123 dated 1 June 2025,

and after perusal of board Decision 12-04-25 dated 1 Rabi Al-Awwal 1447 [24 August 2025], and board Decision by circulation 01-05-25 dated 3 Rabi Al-Thani 1447, corresponding to 25 September 2025,

hereby decides

First

The Amendments to the Executive Regulation of the Excise Tax Law are hereby approved in the form attached to this decision.

Second

This decision comes into force on 1 January 2026, and must be published in the official gazette, and it must be communicated to whoever is required to implement it.

May Allah provide success.

Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025

Published in Umm Al-Qura 5133 issued on 29 December 2025.

Categories
Laws and Regulations

Amendments to the Executive Regulation of the Excise Tax Law

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Ministerial Decision

Ministry of Finance: Decision 653 Extending the Implementation of the Initiative of Fine Cancellation and Pardon from Financial Punishment for Payers

Arabic

The Minister of Finance,

based on the powers granted to him based on Royal Order 60699 dated 26 Ramadan 1443 [28 April 2022], regarding the approval to re-launch the initiative to “Cancel Fines and Pardon Financial Punishments for Taxpayers”, and authorizing him to determine the standards, controls, and procedures for their application, and the authority to extend them if necessary,

after perusal of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [7 March 2004], and its subsequent amendments, the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [24 May 2017], and its subsequent amendments, the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017], and its subsequent amendments, the Executive Regulation of the Real Estate Transaction Tax issued by Ministerial Decision 712 dated 15 Safar 1442 [3 October 2020], and its subsequent amendments, and the Law of the Real Estate Transaction Tax issued by Royal Decree D/84 dated 19 Rabi Al-Awwal 1446 [22 September 2024],

hereby decides the following

First

The implementation of the initiative to “Cancel Fines and Pardon Financial Punishments for Taxpayers” issued by Ministerial Decision 1462 dated 8 Dhu Al-Hijja 1446 [4 June 2025] is hereby extended starting from 1 January 2026 for a period of six Gregorian months, in accordance with the controls provided in this decision.

Second

The taxpayer, registered with the Zakat, Tax, and Customs Authority, is pardoned from the late registration fine stipulated in the tax laws in the event that all the returns due to be submitted to the authority are submitted, and he pays the full principal of the tax debt due for it within the period from 1 June 2022 until the end of this initiative, or submits an application for paying it in installments within the period from 1 June 2022 until the end of this initiative, with the taxpayer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.

Third

The taxpayer is pardoned from the late payment fine and the delay in submitting the return stipulated in all tax laws, and the fine for correcting the return stipulated in the Value Added Tax Law associated with a tax return due to be submitted to the authority before 1 January 2026, whether the fine arises as a result of an action taken by the taxpayer or the result of a assessment or re-assessment conducted by the Zakat, Tax, and Customs Authority, provided that the taxpayer pays the full principal of the due tax debt relating to the return from which the fine arose within the period from 1 June 2022 until the end of this initiative, or submits an application for paying it in installments within the period from 1 June 2022 until the end of this initiative, with the taxpayer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.

Fourth

The taxpayer is pardoned from the unpaid fines stipulated in article 45 of the Value Added Tax Law, imposed before 1 January 2026, provided that the taxpayer submits all the returns due to be submitted to the authority, and pays the principal of the tax debt due for it within the period from 1 June 2022 until the end of this initiative, or submits an application for paying it installments within the period from 1 June 2022 until the end of this initiative, with the taxpayer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.

Fifth

The taxpayer is pardoned from the full unpaid fines referred to in clause Third of this decision if he pays the principal of the tax debt relating to it in full before 1 January 2026.

Sixth

The pardon from late payment fines referred to in clause Third of this decision includes late payment fines related to the principal tax included in the installment plan approved by the Zakat, Tax, and Customs Authority, the payment of which is due after the end of the period of this initiative. If the taxpayer does not adhere to the installment plan approved by the authority during or after the end of the period of this initiative, a late payment fine related to the principal unpaid tax must be imposed on him.

Seventh

The taxpayer is not pardoned from the fines resulting from tax evasion violations, including the fines stipulated in clause Second, Third, and Fourth of this decision.

Eighth

This decision comes into force from the date of its issuance and must be communicated to those required to implement it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 6 Rajab 1447
Corresponding to: 26 December 2025

Published in Umm Al-Qura 5135 issued on 1 January 2026.

Categories
Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 46268 Amending the Rules Governing Accounting Services

Arabic

The Board of Directors of the Saudi Organization for Chartered and Professional Accountants,

based on the authorities it possesses,

based on the provisions of article 9 of the statute of the organisation issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021],

after perusal of the Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 00658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],

after perusal of Council of Ministers Decision 283 dated 22 Rabi Al-Thani 1447 [14 October 2025], amending the definition of “minister” provided in the Law of the Profession of Accounting and Auditing and the Statute of the Saudi Organization for Chartered and Professional Accountants,

after perusal of the Rules Governing Accounting Services issued by board of directors of the organization Decision 4/1 dated 2 Ramadan 1443 [3 April 2022],

and after perusal of the executive committee of the board of directors of the organisation decision 11/1 dated 24 Jumada Al-Thani 1447 [15 December 2025], which includes the recommendation to amend the rules governing accounting services, in the form attached to its decision,

hereby decides

First

The definition of “minister” provided in article 1 of the Rules Governing Accounting Services issued by board of directors of the organization Decision 4/1 dated 2 Ramadan 1443 [3 April 2022] is hereby amended to read as follows:

Minister:
A minister from the members of the Council of Ministers appointed by order of the Prime Minister based on a proposal by the Council of Economic and Development Affairs.

Second

This decision must be published in the official gazette and on the website of the organization.

May Allah provide success.

Minister of Commerce Chairman of the Board of Directors
Dr Majid bin Abdullah Al-Qassabi

Issued on: 5 Rajab 1447
Corresponding to: 25 December 2025

Published in Umm Al-Qura 5142 issued on 30 January 2026.

Categories
Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 46268 Amending the Rules Governing Zakat and Tax Accounting Services

Arabic

The Board of Directors of the Saudi Organization for Chartered and Professional Accountants,

based on the authorities it possesses,

based on the provisions of article 9 of the statute of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021],

after perusal of the Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 00658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],

after perusal of Council of Ministers Decision 283 dated 22 Rabi Al-Thani 1447 [14 October 2025], amending the definition of “minister” provided in the Law of the Profession of Accounting and Auditing and the Statute of the Saudi Organization for Chartered and Professional Accountants,

after perusal of the Rules Governing Zakat and Tax Accounting Services issued by board of directors of the organization Decision 1/4 dated 5 Muharram 1446 [11 July 2024],

and after perusal of the executive committee of the board of directors of the organization decision 11/1 dated 24 Jumada Al-Thani 1447 [15 December 2025], which includes the recommendation to amend the rules governing accounting services, in the form attached to its decision,

hereby decides

First

The definition of “minister” provided in article 1 of the Rules Governing Zakat and Tax Accounting Services issued by board of directors of the organization Decision 4/1 dated 5 Muharram 1446 [11 July 2024] is hereby amended as follows:

Minister:
A minister from the members of the Council of Ministers appointed by order of the Prime Minister based on a proposal by the Council of Economic and Development Affairs.

Second

This decision must be published in the official gazette and on the website of the organization.

May Allah provide success.

Minister of Commerce Chairman of the Board of Directors
Dr Majid bin Abdullah Al-Qassabi

Issued on: 5 Rajab 1447
Corresponding to: 25 December 2025

Published in Umm Al-Qura 5142 issued on 30 January 2026.