Issued on: 14/9/1445
Corresponding to: 24/3/2024
Published in Umm Al-Qura 5027 issued on 5 April 2024.
Issued on: 14/9/1445
Corresponding to: 24/3/2024
Published in Umm Al-Qura 5027 issued on 5 April 2024.
Issued on: 14/9/1445
Corresponding to: 24/3/2024
Published in Umm Al-Qura 5027 issued on 5 April 2024.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
after perusal of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442 [20 November 2020], based on article 6(a) of the aforementioned regulation, and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021], and its amendments, which includes the approval of the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,
hereby decides
First
Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, all persons subject to the Electronic Invoicing Regulation whose annual revenues subject to value added tax for the year 2022 or for the year 2023 exceed 25,000,000 (twenty-five million) Riyals must commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the tenth stage of linking electronic invoicing systems with the systems of the authority—as of 1 October 2024, and until the latest of 31 December 2024.
Second
The authority shall notify persons who meet the criteria stipulated in this decision using the means of communication approved by the authority within the specified time period.
Third
This decision must be communicated to those required to implement it, and comes into force on the date of its publication on the official gazette.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 11/9/1445
Corresponding to: 21/3/2024
Published in Umm Al-Qura 5026 issued on 29 March 2024.
Issued on: 11 Ramadan 1445
Corresponding to: 21 March 2024
Published in Umm Al-Qura 5032 issued on 17 May 2024.
Issued on: 9/9/1445
Corresponding to: 19/3/2024
Published in Umm Al-Qura 5026 issued on 29 March 2024.
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, Royal Court File 35901 dated 13 Jumada Al-Awwal 1445 [26 November 2023], regarding the inclusion of the Saudi Geological Survey in the membership of the Tourism Development Council,
after perusal of the System of the Tourism Development Council issued by Council of Ministers Decision 73 dated 27 Muharram 1442 [15 September 2020],
after perusal of Bureau of Experts at the Council of Ministers Memorandum 2067 dated 8 Jumada Al-Thani 1445 [21 December 2023],
after perusal of Council of Economic and Development Affairs Recommendation 29-27/45/I dated 29 Jumada Al-Thani 1445 [11 January 2024],
and after perusal of General Committee of the Council of Ministers Recommendation 7848 dated 20 Rajab 1445 [31 January 2024],
hereby decides
Article 4(a) of the System of the Tourism Development Council issued by Council of Ministers Decision 73 dated 27 Muharram 1442 [15 September 2020] is hereby amended by adding a subparagraph bearing the number 16 with the following text: “A representative of the Saudi Geological Survey is a member,” and rearranging the subparagraphs from paragraph (a) in accordance with that.
Salman bin Abdulaziz Al-Saud
Issued on: 9/9/1445
Corresponding to: 19/3/2024
Published in Umm Al-Qura 5026 issued on 29 March 2024.
Issued on: 9/9/1445
Corresponding to: 19/3/2024
Published in Umm Al-Qura 5026 issued on 29 March 2024.