Issued on: 2 Dhu Al-Hijja 1447
Corresponding to: 19 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 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 75164 dated 17 Shawwal 1446 [15 April 2025], which includes the Minister of Industry and Mineral Resources, Chairman of the Board of Directors of the Saudi Export Development Authority, Chairman of the Committee for the Governance of Export Prohibition and Restriction Procedures Telegram 7020 dated 9 Shawwal 1446 [7 April 2025], regarding the challenges faced by the Committee for the Governance of Export Prohibition and Restriction Procedures with the National Centre for Waste Management,
after perusal of the Statute of the Governance of Export Prohibition and Restriction Procedures issued by Council of Ministers Decision 296 dated 1 Jumada Al-Thani 1443 [4 January 2022],
after perusal of Bureau of Experts at the Council of Ministers Memo 121 dated 13 Muharram 1447 [8 July 2025], Memo 2346 dated 25 Jumada Al-Thani 1447 [16 December 2025], and Memo 3131 dated 7 Ramadan 1447 [24 February 2026],
after perusal of Council of Economic and Development Affairs Recommendation 2-5/47/R dated 1 Jumada Al-Awwal 1447 [23 October 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 10531 dated 29 Ramadan 1447 [18 March 2026],
hereby decides
First
The prohibition or restriction of the export of products—including those prohibited or restricted on the basis of a law, a decision of the Council of Ministers, a royal order, or any other legal instrument—must be through the Committee for the Governance of Export Prohibition and Restriction Procedures and in accordance with the provisions of the Statute of the Governance of Export Prohibition and Restriction Procedures issued by Council of Ministers Decision 296 dated 1 Jumada Al-Thani 1443 [4 January 2022].
Second
The Committee for the Governance of Export Prohibition and Restriction Procedures shall review the legal texts that authorize government entities to prohibit or restrict the export of products in a manner that is inconsistent with the provisions of clause First above, and shall submit a proposal to amend them in order to complete the necessary procedures in their regard.
Third
The provisions of clause Second above do not prejudice acting in accordance with the provisions of clause First above.
Salman bin Abdulaziz Al-Saud
Issued on: 2 Dhu Al-Hijja 1447
Corresponding to: 19 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.
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 [1 March 1992],
based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [1 March 1992],
after perusal of Shura Council Decision 314/25 dated 19 Shawwal 1447 [7 April 2026],
and after perusal of Council of Ministers Decision 863 dated 25 Dhu Al-Qa’dah 1447 [12 May 2026],
have decreed as follows
First
1․ Insurance dispute lawsuits must not be heard after the lapse of five years from the date on which the amount subject of the claim becomes due, unless there is an excuse accepted by the Insurance Dispute and Violation Resolution Committees.
2․ For the purposes of applying the provisions of paragraph 1 of this clause, the due date of the amount subject to the claim is determined on the basis of the provisions stipulated in the relevant laws or instructions, or as agreed between the parties, unless there is a legal provision requiring otherwise.
3․ The Insurance Dispute and Violation Resolution Committees shall not rule that the case must not be heard due to the passage of time, except at the request of any of the parties to the case or an interested party.
Second
His Royal Highness the 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: 1 Dhu Al-Hijja 1447
Corresponding to: 18 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.
The Minister of Commerce,
based on the powers granted to him by law,
based on article 262(e), article 267(1), and article 264(2) of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],
after perusal of article 94 of the Executive Regulation of the Companies Law issued by Ministerial Decision 284 dated 23 Jumada Al-Thani 1444 [16 January 2023],
and after perusal of Ministerial Decision 239 dated 27 Dhu Al-Qa’dah 1445 [4 June 2024],
and in pursuance of public interest,
hereby decides
First
A direct punishment on anyone who violates their duty to deposit the financial statements must be imposed as follows:
(a) All forms of companies, other than the unlisted joint stock company
| Capital | Person responsible | Fine |
| 500,000 Riyal and less | One manager | 8,000 Riyal |
| Two managers and more | 4,000 Riyal | |
| More than 500,000 Riyal | One manager | 12,000 Riyal |
| Two managers and more | 6,000 Riyal |
(b) Unlisted joint stock company
| Capital | Fine |
| 5,000,000 Riyal and less | 15,000 Riyal |
| More than 5,000,000 Riyal | 20,000 Riyal |
(c) All forms of small and micro companies in accordance with the criteria mentioned in article 7 of the Executive Regulation of the Companies Law
| Person responsible | Fine |
| One manager or chairman of the board of directors | 4,000 Riyal |
| Two managers and more | 2,000 Riyal |
Second
A warning on anyone who violates his duty to deposit the financial statements for the financial year 2024 must be imposed.
Third
In the event that the violation of non-deposit of the financial statements is committed for two consecutive fiscal years from the date of this decision and the violation decision for the first fiscal year is considered final, the fine for the second fiscal year is increased by 50%.
Fourth
Notification must be in accordance with the provisions of article 94 of the Executive Regulation of the Companies Law.
Fifth
The decision replaces Ministerial Decision 239 dated 27 Dhu Al-Qa’dah 1445 [4 June 2024], and repeals all provisions in conflict with it.
Sixth
This decision must be published in the official gazette, and comes into force on the date of its publication.
Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi
Issued on: 26 Dhu Al-Qa’dah 1447
Corresponding to: 13 May 2026
Published in Umm Al-Qura 5160 issued on 15 May 2026.
The Minister of Municipalities and Housing,
based on the powers entrusted to him by law,
in implementation of the provisions of the Law of the Fees for Idle Land and Vacant Real Estate issued by Royal Decree D/4 dated 12 Safar 1437 [24 November 2015] and amended by Royal Decree D/244 dated 7 Dhu Al-Qa’dah 1446 [5 May 2025], and the provisions of article 13 of the law,
and after perusal of the approval of the ministerial committee formed under article 13—by virtue of its Minutes 19 dated 23 Dhu Al-Qa’dah 1447 [12 July 2026] —on the executive regulation of the mentioned law of the fees for vacant real estate,
hereby decides
First
The Executive Regulation of the Fees for Vacant Real Estate is hereby adopted in the form attached to this decision.
Second
This decision must be published in the official gazette, and comes into force on the date of its publication.
May Allah provide success.
Minister of Municipalities and Housing
Majed bin Abdullah Al-Hogail
Issued on: 26 Dhu Al-Qa’dah 1447
Corresponding to: 13 May 2026
Published in Umm Al-Qura 5160 issued on 15 May 2026.