Issued on: 26 Jumada Al-Awwal 1446
Corresponding to: 28 November 2024
Published in Umm Al-Qura 5059 issued on 6 December 2024.
The Minister of Finance,
based on the powers granted to him by law,
based on Royal Order 60699 dated 26 Ramadan 1443 [27 April 2022], regarding the approval to re-launch the initiative of “Fine Cancellation and Exemption from Financial Punishment for Payers”, and my authorization to determine the standards, controls, and procedures for its application as well as 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], the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [24 May 2017], the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017], and the Executive Regulation of the Real Estate Transaction Tax issued by Ministerial Decision 712 dated 15 Safar 1442 [3 October 2020], and its amendments,
hereby decides:
First
The implementation of the initiative of “Fine Cancellation and Exemption from Financial Punishment for Payers” issued by Ministerial Decision 1352 dated 28 Dhu Al-Qa’dah 1445 [5 June 2024] starting from 1 January 2025 is hereby extended for a period of six months.
Second
A payer registered with the Zakat, Tax, and Customs Authority is exempted 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 into force within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Third
A payer is exempted from the late payment fine and the delay in submitting the returns stipulated in all tax laws, and the fine for correcting the returns stipulated in the Value Added Tax Law associated with a tax return due to be submitted to the authority before 1 January 2025, whether the fine arises as a result of an action taken by the payer or the result of an assessment or re-evaluation conducted by the Zakat, Tax, and Customs Authority, provided that the payer 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 its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Fourth
A payer is exempted from the unpaid financial fines stipulated in the Value Added Tax Law article 45, which was imposed before 1 January 2025, provided that the payer submits all the returns due to be submitted to the authority, and pays the principal of the tax debt due by virtue of it within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Fifth
A payer is exempted from the full unpaid fines referred to in clause Third of this decision if he has paid the principal of the tax debt relating to it in full before 1 January 2025.
Sixth
The exemption 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 payer is not exempted 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 it must be communicated to those required to implement it.
May Allah provide success.
Minister of Finance
Mohammed bin Abdullah Al-Jadaan
Issued on: 24 Jumada Al-Awwal 1446
Corresponding to: 26 November 2024
Published in Umm Al-Qura 5063 issued on 5 January 2025.
Issued on: 24 Jumada Al-Awwal 1446
Corresponding to: 26 November 2024
Published in Umm Al-Qura 5059 issued on 6 December 2024.
The Minister of Commerce, the Chairman of the Board of Directors of the Saudi Standards, Metrology and Quality Organization,
based on the powers he holds,
after perusal of Royal Decree D/36 dated 29 Muharram 1446 [5 August 2024], approving Council of Ministers Decision 93 dated 24 Muharram 1446 [31 July 2024], which stipulates in clause First the approval of the Product Safety Law, and based on article 36 of the—aforementioned—law that stipulates that the board of directors of the organization shall issue the regulations within ninety days from the date of publication of the law in the official gazette, and that they are effective from the date of its entry into force, and based on Board of Directors of the Saudi Standards, Metrology and Quality Organization Decision 01/203/2024 in its meeting 203 dated 15 November 2024, regarding the approval of the executive regulation of the law,
hereby decides
First
The Executive Regulation of the Law of Product Safety is hereby approved in accordance with the form attached to this decision.
Second
The provisions of the technical regulations approved by the council remain in force until they are amended or repealed.
Third
This decision must be published in the official gazette and comes into force from the date of its publication.
Fourth
This decision must be communicated to those concerned for implementation.
May Allah provide success.
Minister of Commerce
Chairman of the Board of Directors of the Authority
Dr Majid bin Abdullah Al-Qasabi
Issued on: 18 Jumada Al-Awwal 1446
Corresponding to: 20 November 2024
Published in Umm Al-Qura 5058 issued on 29 November 2024.
The Minister of Commerce, the Chairman of the Board of Directors of the Saudi Standards, Metrology and Quality Organization,
based on the powers he holds,
after perusal of Royal Decree D/36 dated 29 Muharram 1446 [5 August 2024], approving Council of Ministers Decision 93 dated 24 Muharram 1446 [31 July 2024], which stipulates in clause First on the approval of the Product Safety Law, and based on what is included in article 36 of the law—referred to—that the board of directors of the organization shall issue the regulations within ninety days from the date of publication of the law in the official gazette, and is effective from the date of its entry into force, and based on Board of Directors of the Saudi Standards, Metrology and Quality Organization Decision 01/203/2024 in its meeting 203 dated 15 November 2024, regarding the approval of the executive regulation of the law,
hereby decides
First
The Executive Regulation of the Law of Product Safety is hereby approved in accordance with the form attached to this decision.
Second
The provisions of the technical regulations approved by the council must remain in force until they are amended or repealed.
Third
This decision must be published in the official gazette and comes into force from the date of its publication.
Fourth
This decision must be communicated to those concerned for implementation.
May Allah provide success.
Minister of Commerce
Chairman of the Board of Directors of the Authority
Dr Majid bin Abdullah Al-Qasabi
Issued on: 18 Jumada Al-Awwal 1446
Corresponding to: 20 November 2024
Published in Umm Al-Qura 5058 issued on 29 November 2024.
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 Ramadan 1442 [4 May 2021],
after perusal of article 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,
after perusal of the Executive Regulation of the Value Added Tax Law issued by the Board of Directors of the [former] General Authority for Zakat and Income Decision 3839 dated 14 Dhu Al-Hijja 1438 [5 September 2017] and its amendments,
after perusal of board Decision 01-02-24 dated 14 Ramadan 1445 [24 March 2024],
after perusal of board Decision 06-04-24 dated 21 Safar 1446 [25 August 2024],
and after perusal of the instructions of the chairman of the board at the fifth meeting of 2024,
hereby decides
First
The Amendments to the Executive Regulation of the Value Added Tax Law are hereby approved in the form attached, and come into force from the date of their publication in the official gazette.
Second
The representative of the tax group registered with the authority must be granted, prior to the issuance of this decision, a period not exceeding 180 days starting from the date of publication of this decision, to rectify the status of the tax group in accordance with the amendments provided in the provisions of article 10 of the Executive Regulation of the Value Added Tax Law referred to in clause First of this decision.
Third
As an exception to clause First of this decision, the provisions stipulated in article 47(3) of the Executive Regulation of the Value Added Tax Law referred to in clause First of this decision come into force starting from 1 January 2026.
Fourth
This decision must be published in the official gazette, and it must be communicated to those required to implement it.
May Allah provide success.
Issued on: 17 Jumada Al-Awwal 1446
Corresponding to: 19 November 2024
Published in Umm Al-Qura 5082 issued on 18 April 2025.
