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Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 000549 Amending Some Articles of 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 system of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021], and after perusal of the Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],

after perusal of the Rules Governing Freelance Professions issued by Minister of Commerce Decision 349 dated 11 Rabi Al-Thani 1442 [26 November 2020],

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],

after perusal of the recommendations of the executive committee of the board of directors of the organization issued by Decision 11/4/1 dated 25 Sha’ban 1446 [24 February 2025], regarding the recommendation to amend the Rules Governing Zakat and Tax Accounting Services, in the form attached to its decision,

and after coordination with the Ministry of Commerce,

hereby decides

First

The proposal to amend articles 1, 6, and 18 of the Rules Governing Zakat and Tax Accounting Services is hereby approved as follows:

Article 1

The definition of “ministry” is hereby deleted, the definition of “board” is added as “The board of directors of the organization”, and the definition of “license” is amended to become “A document issued by the organization, allowing those to whom it is issued to practice the profession, in accordance with the conditions and controls specified in the rules.”

Article 6

Paragraphs 4 and 5 are hereby amended to read 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 license, which is determined by the board.

5․ The organization shall decide on the application within a period not exceeding 15 working days. The license applicant may file a grievance against the rejection decision before the competent court.

Article 18

A licensee whose license has been canceled in accordance with the rules may request re-licensing after the lapse of three years from the date of entry into force of the cancellation decision. The board or whoever it authorizes shall decide on the application. The same conditions and procedures prescribed for issuing the license must be followed for re-licensing.

Second

This decision must be published in the official gazette and on the website of the organization, and comes into force on the date of entry into force of the Rules Governing Zakat and Tax Accounting Services.

May Allah provide success.

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

Issued on: 25 Ramadan 1446
Corresponding to: 25 March 2025

Published in Umm Al-Qura 5100 issued on 8 August 2025.

Categories
Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 000549 Amending Some Articles of 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 system of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021], and after perusal of the Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],

after perusal of the Rules Governing Freelance Professions issued by Minister of Commerce Decision 349 dated 11 Rabi Al-Thani 1442 [26 November 2020],

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

after perusal of the recommendations of the executive committee of the board of directors of the organization issued by Decision 11/3/1 dated 25 Sha’ban 1446 [24 February 2025], regarding the recommendation to amend the rules governing accounting services, in the form attached to its decision,

and after coordination with the Ministry of Commerce,

hereby decides

First

The proposal to amend articles 1, 6, and 17 of the Rules Governing Accounting Services is hereby approved as follows:

Article 1

The definition of “ministry” is hereby deleted, the definition of “board” is added as “The board of directors of the organization”, and the definition of “license” is amended to become “A document issued by the organization, allowing those to whom it is issued to practice the profession, in accordance with the conditions and controls specified in the rules.”

Article 6

Paragraphs 4 and 5 are hereby amended to read 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 license, which is determined by the board.

5․ The organization shall decide on the application within a period not exceeding 15 working days. The license applicant may file a grievance against the rejection decision before the competent court.

Article 17

A licensee whose license has been canceled in accordance with the rules may request re-licensing after the lapse of three years from the date of entry into force of the cancellation decision. The board or whoever it authorizes shall decide on the application. The same conditions and procedures prescribed for issuing the license must be followed for re-licensing.

Second

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

May Allah provide success.

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

Issued on: 25 Ramadan 1446
Corresponding to: 25 March 2025

Published in Umm Al-Qura 5100 issued on 8 August 2025.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 01-03-25 Approving the Executive Regulation of the Law of Real Estate Transaction Tax

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 System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],

after perusal of Royal Order O/84 dated 14 Safar 1442 [1 October 2020],

and after perusal of article 20 of 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

First

The Executive Regulation of the Law of the Real Estate Transaction Tax is hereby approved in accordance with the form attached.

Second

The Executive Regulation of the Law of the Real Estate Transaction Tax referred to in clause First of this decision must be published in the official gazette.

Third

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

May Allah provide success.

Issued on: 24 Ramadan 1446
Corresponding to: 24 March 2025

Published in Umm Al-Qura 5080 issued on 9 April 2025.

Categories
Laws and Regulations

The Executive Regulation of the Law of Real Estate Transaction Tax

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Categories
Ministerial Decision

Ministry of Commerce: Decision 288 Approving the Regulations of the Commercial Register Law and the Trade Names Law

Arabic

The Minister of Commerce,

based on the powers entrusted to him by law,

based on article 28 of the Commercial Register Law and article 22 of the Trade Names Law issued by Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024],

and based on the provisions of clause Third and clause Fourth of Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024],

and in pursuance of public interest,

hereby decides

First

The Executive Regulation of the Commercial Register Law is hereby approved in the form attached to this decision.

Second

The Executive Regulation of the Trade Names Law is hereby approved in the form attached to this decision.

Third

The Mechanism for Rectifying the Status of Sub-Commercial Registrations is hereby approved in the form attached to this decision.

Fourth

The Controls for Trade Names Registered Before the Entry Into Force of the Trade Names Law is hereby approved in the form attached to this decision.

Fifth

This decision must be published in the official gazette, and comes into force on the date of the publication of the Commercial Register Law and the Trade Names Law.

Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi

Issued on: 20 Ramadan 1446
Corresponding to: 20 March 2025

Published in Umm Al-Qura 5079 issued on 30 March 2025.

Categories
Laws and Regulations

The Executive Regulation of the Commercial Register Law

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Categories
Laws and Regulations

The Executive Regulation of the Trade Names Law

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Categories
Laws and Regulations

The Mechanism for Rectifying the Status of Subordinate Commercial Registrations

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Categories
Laws and Regulations

The Controls for Trade Names Registered Before the Entry Into Force of the Trade Names Law

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Categories
Council of Ministers Decision

Council of Ministers: Decision 704 Suspending the Implementation of the Controls for the Use of Educational Facility Lands by Private Schools

Arabic

The Council of Ministers,

after perusal of Royal Court File 13262 dated 24 Safar 1446 [28 August 2024], which includes the Minister of Education Telegram 4500873610 dated 13 Dhu Al-Qa’dah 1445 [21 May 2024] regarding his request to suspend the implementation of the controls for the use of educational facility lands by private schools,

after perusal of the Controls for the Use of Educational Facility Lands by Private Schools issued by Council of Ministers Decision 65 dated 2 Safar 1436 [24 November 2014], and amended by Council of Ministers Decision 624 dated 24 Dhu Al-Hijja 1439 [4 September 2018],

after perusal of the Controls for Amending the Use of Lands Allocated for Public Facilities in Specific Plans issued by Council of Ministers Decision 447 dated 13 Rajab 1438 [10 April 2017],

after perusal of the Organizational Structure and Guide of the Ministry of Education approved by Council of Ministers Decision 657 dated 10 Sha’ban 1445 [20 February 2024],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 1536 dated 3 Jumada Al-Awwal 1446 [5 November 2024] and Memorandum 2323 dated 1 Rajab 1446 [1 January 2025],

after perusal of Council of Economic and Development Affairs Minutes 1064/46/M dated 16 Rajab 1446 [16 January 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 8406 dated 20 Sha’ban 1446 [19 February 2025],

hereby decides

First

The implementation of the Controls for the Use of Educational Facility Lands by Private Schools issued by Council of Ministers Decision 65 dated 2 Safar 1436 [24 November 2014] and amended by Council of Ministers Decision 624 dated 24 Dhu Al-Hijja 1439 [4 September 2018] is hereby suspended, as of the date of entry into force of the controls referred to in clause Second of this decision.

Second

The Ministry of Education shall—in accordance with its legal mandates—set the Controls for the Use of Educational Facility Lands by Private Schools, and shall coordinate in this regard with the Ministry of Investment and the Ministry of Municipalities and Housing. It shall also complete the requirements for them to enter into force within a period not exceeding 60 days from the date of this decision.

Third

The Ministry of Education shall—if it approves the request of any investor for private schools to use educational facility lands and the requests to amend the type and educational stage, according to the provisions of the controls set by the ministry for this purpose, in accordance with the provisions of clause Second of this decision—notify the Ministry of Municipalities and Housing of this to complete the requirements in regard to amending the plans, issuing building permits for the relevant sites, and coordinating in this regard with the development authorities and strategic offices in the regions and cities.

Fourth

The Ministry of Municipalities and Housing shall—in accordance with its legal mandates—complete the necessary amendments to the Guide on Requirements for Private Schools issued by Ministerial Decision 4100128804 dated 11 Rabi Al-Thani 1441 [8 December 2019], in accordance with Controls for the Use of Educational Facility Lands by Private Schools , which will be set by the Ministry of Education based on the provisions of clause Second of this decision, within a period not exceeding 30 days from the date of entry into force of the mentioned controls.

Fifth

The Ministry of Municipalities and Housing shall coordinate with the Ministry of Education, the Ministry of Investment, the Royal Commission for Riyadh City, and the Development Authorities Support Center when updating the standards for educational facilities. The Ministry of Municipalities and Housing shall—subsequently—complete the requirements regarding the inclusion of the mentioned standards in the Guide on Planning Standards for Public Services, which is currently being updated by the ministry ‏at its various levels, and shall also include it in the procedures for approving current and future land division plans, in accordance with its legal mandates.

Sixth

The Ministry of Municipalities and Housing or the Ministry of Education shall—as the case may be—coordinate with the Ministry of Investment, the Royal Commission for Riyadh City, and the Development Authorities Support Center, when proposing to amend the Controls for Amending the Use of Lands Allocated for Public Facilities in Specific Plans, stipulated in clause First of Council of Ministers Decision 447 dated 13 Rajab 1438 [10 April 2017].

The Prime Minister

Issued on: 18 Ramadan 1446
Corresponding to: 18 March 2025

Published in Umm Al-Qura 5077 issued on 28 March 2025.