Decree

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 [6 March 2004], and its subsequent amendments,

the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 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 Transactions Tax issued by Ministerial Decision 712 of 15 Safar 1442 [2 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 653 dated 6 Rajab 1447 [26 December 2025] is hereby extended starting from 1 July 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 July 2026, whether the fine arises as a result of an action taken by the taxpayer or the result of an 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 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.

Fifth

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

Sixth

The taxpayer is not pardoned from the fines referred to in clause Third of this decision associated with any tax return due to be submitted to the authority on or after 1 July 2026, in the event that there is a need to extend the initiative after 31 December 2026.

Seventh

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: 22 Dhu Al-Hijja 1447
Corresponding to: 8 June 2026

Published in Umm Al-Qura 5168 issued on 29 June 2026.

Arabic

The Minister of Finance,

based on the powers entrusted to him by law,

based on Royal Decree D/128 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019] approving the Government Tenders and Procurement Law,

Ministerial Decision 1242 dated 21 Rabi Al-Awwal 1441 [18 November 2019] approving the Executive Regulation of the Government Tenders and Procurement Law,

Ministerial Decision 3479 dated 11 Sha’ban 1441 [4 April 2020] approving the (Amended) Executive Regulation of the Government Tenders and Procurement Law,

based on article 13(2) of the Government Tenders and Procurement Law, which stipulates that “the minister shall approve the forms of tender documents, prequalification documents, forms of contracts, forms of evaluating the performance of contractors, and any other document required by the nature of the works or procurements.”

and Ministerial Decision 1877 dated 24 Dhu Al-Hijja 1443 [23 July 2022] approving the Rules Governing Revenue Sharing, which stipulates in article 29 that: “The minister or whoever he authorizes may adopt mandatory or model forms for contracts, tender documents, prequalification or postqualification documents, contractor performance evaluation forms, and any other document required by the nature of the contract.”

after perusal of Ministerial Decision 1440 dated 12 Rabi Al-Thani 1441 [9 December 2019] approving the forms for the conditions and specifications booklets, Ministerial Decision 3652 dated 28 Sha’ban 1441 [21 April 2020] approving the contract forms, Ministerial Decision 4149 dated 30 Ramadan 1441 [23 May 2020] approving the forms for framework agreements for government entities, Ministerial Decision 1186 dated 15 Jumada Al-Thani 1443 [18 January 2022] approving the forms for award decisions, and Ministerial Decision 1171 dated 20 Shawwal 1445 [29 April 2024] amending a number of contract forms and conditions and specifications booklets,

and based on Ministerial Decision 1097 dated 9 Dhu Al-Hijja 1447 [26 May 2026] approving the amendment to articles 88, 111, 114, and 132 of the executive regulation,

and in pursuance of public interest,

hereby decides

First

The amendment of the forms of the following conditions and specifications booklets is hereby approved in accordance with the form attached to this decision: Revenue Sharing; Operation and Maintenance of Administrative Buildings—Performance-Based Contracting; Military Supply; General Construction; Framework Agreement for Consultancy Services; Framework Agreement for Supply; Framework Agreement for Services, Operation, and Maintenance; Consultancy Services—Activation of the Project Management Office and Capacity and Demand Study; Consultancy Services—Capacity and Demand Study; Operation and Maintenance of Roads; Supply of Medical Supplies; City Cleaning; Road Construction; Consultancy Services; Engineering Services—Supervision, Engineering Services—Design; Information Technology; Supply of Medicines; General Supply; Catering Services; General Services; and General.

Second

The amendment of the forms of the following contracts is hereby approved in accordance with the form attached to this decision: Revenue Sharing; Operation and Maintenance of Administrative Buildings; Performance-Based Contracting; Military Supply; City Cleaning; General Services; Consultancy Services; Consultancy Services; Activation of the Project Management Office and Capacity and Demand Study; Consultancy Services; Capacity and Demand Study; General Supply; Operation and Maintenance of Roads; Supply of Medical Supplies; Road Construction; Engineering Services—Supervision; Engineering Services—Design; Operation and Maintenance; General Construction; Information Technology; Supply of Medicines; and Catering.

Third

The amendment of the forms of the following framework agreements is hereby approved in accordance with the form attached to this decision: General Supply, Services, and Consultancy Services.

Fourth

The amendment of the forms of the following award decisions is hereby approved in accordance with the form attached to this decision: Form of the Decision to Award a Contract with a Value Not Exceeding 300,000, and Form of the Decision to Award a Contract with a Value Exceeding 300,000.

Fifth

This decision must be published in the official gazette, and enters into force on 19 Dhu Al-Hijja 1447, corresponding to 5 June 2026, on the tenders made from this date.

Sixth

This decision must be communicated to the competent entities and to those who are required to implement it and act on it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 22 Dhu Al-Hijja 1447
Corresponding to: 8 June 2026

Published in Umm Al-Qura 5167 issued on 26 June 2026.