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.
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.
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.
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],
and after perusal of the decisions of the executive committee of the board of directors of the organization 2/1 and 2/2 dated 26 Rabi Al-Awwal 1447 [18 September 2025], and 11/1 dated 24 Jumada Al-Thani 1447 [15 December 2025], regarding the recommendation to adopt the Rules Governing the Financial Consultancy Profession (for Non-Securities), in the form attached to its decision,
hereby decides
First
The Rules Governing the Financial Consultancy Profession (for Non-Securities) are hereby approved in the form attached.
Second
Those previously licenced by—the Ministry of Commerce—to practice the profession of financial consultancy for non-securities are hereby exempt from the requirement of article 4(1)(c) of the Rules Governing the Financial Consultancy Profession for Non-Securities.
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.
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 38873 dated 12 Jumada Al-Awwal 1447 [3 November 2025], which includes Minister of Finance Letter 11127 dated 9 Dhu Al-Hijja 1446 [5 June 2025], regarding the amendment of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf,
after perusal of the Unified Agreement on Excise 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],
after perusal of Bureau of Experts at the Council of Ministers Memorandum 629 dated 13 Safar 1447 [7 August 2025], Memorandum 1387 dated 14 Rabi Al-Thani 1447 [6 October 2025], and Memorandum 2136 dated 9 Jumada Al-Thani 1447 [30 November 2025],
after perusal of Council of Economic and Development Affairs Recommendation 11-3/47/R dated 27 Safar 1447 [21 August 2025],
after considering Shura Council Decision 80/7 dated 5 Jumada Al-Awwal 1447 [27 October 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 6627 dated 19 Jumada Al-Thani 1447 [10 December 2025],
hereby decides
The amendment to the Unified Agreement on Excise 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] 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 specified 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 specific amount for each unit of the excise goods. The tax due may also be calculated as a percentage and a specific 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 selling price of the excise goods, provided that the retail selling price is the price specified by the importer or producer of the excise goods, or in accordance with the standard price list to be agreed upon periodically between the tax entities in the 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 it.
A draft royal decree has been prepared in the form attached.
Salman bin Abdulaziz Al-Saud
Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025
Published in Umm Al-Qura 5136 issued on 2 January 2026.
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 15688 dated 25 Safar 1447 [19 August 2025], regarding the amendment of the preamble of article 11 of the Statute of the General Organization for Military Industries,
after perusal of the Statute of the General Organization for Military Industries issued by Council of Ministers Decision 285 dated 22 Sha’ban 1434 [1 July 2013],
after perusal of Bureau of Experts at the Council of Ministers Memorandum 1085 dated 18 Rabi Al-Awwal 1447 [10 September 2025] and Memorandum 1768 dated 13 Jumada Al-Awwal 1447 [4 November 2025],
after perusal of Council of Economic and Development Affairs Recommendation 32-15/47/I dated 12 Rabi Al-Thani 1447 [4 October 2025],
and after perusal of the General Committee of the Council of Ministers Recommendation 6352 dated 11 Jumada Al-Thani 1446 [12 December 2024],
hereby decides
The preamble of article 11 of the Statute of the General Organization for Military Industries issued by Council of Ministers Decision 285 dated 22 Sha’ban 1434 [1 July 2013] is hereby amended by replacing the phrase “The organization must have a president with the rank of a lieutenant general or its equivalent, appointed by a royal order based on a nomination by the chairman of the board.” with the phrase “The organization must have a president who is appointed and relieved by a decision by the board. The decision must determine his remuneration and other benefits in a manner that does not conflict with the relevant laws and decisions.”
Salman bin Abdulaziz Al-Saud
Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025
Published in Umm Al-Qura 5136 issued on 2 January 2026.
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 48299 dated 5 Rajab 1446 [5 January 2025], which includes the Minister of Human Resources and Social Development Telegram 90229 dated 29 Jumada Al-Thani 1446 [30 December 2024], regarding his request to adopt the Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf, issued by the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 45th session held on 29 Jumada Al-Awwal 1446 [1 December 2024],
after perusal of the mentioned rules,
after perusal of Bureau of Experts at the Council of Ministers Memorandum 614 dated 12 Safar 1447 [6 August 2025],
after perusal of Council of Economic and Development Affairs Recommendation 6-4/47/R dated 3 Rabi Al-Thani 1447 [25 September 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 5629 dated 24 Jumada Al-Awwal 1447 [15 November 2025],
hereby decides
The Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf, adopted by the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 45th session held in the city of Kuwait on 29 Jumada Al-Awwal 1446, corresponding to 1 December 2024, are hereby approved in the form attached.
Salman bin Abdulaziz Al-Saud
Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025
Published in Umm Al-Qura 5136 issued on 2 January 2026.