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.
The Board of Directors of the Saudi Food and Drug Authority,
after perusal of Royal Order 32043 dated 5 Jumada Al-Awwal 1444 [29 November 2022], which directs a number of government entities and the Saudi Food and Drug Authority to review the laws, regulations, decisions, and their equivalent—within the area of their mandates—related to violations, punishments, fines, assessment and collection mechanisms, objections, and to propose the necessary amendments to them,
after perusal of the provisions of the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Preparations Law regarding the mandates of the board of directors to issue and approve the schedules of classification of violations and the punishments prescribed to them,
after perusal of the board of directors decisions dated 14 Jumada Al-Thani 1446 [15 December 2024], approving the amendment to the schedules of classification of violations and punishments in accordance with the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Products Law,
after perusal of the approval of the committee formed by Royal Order 24981 dated 9 Rabi Al-Thani 1446 [12 October 2024], concerned with following up on the implementation of Royal Order 32043 dated 5 Jumada Al-Awwal 1444 [29 November 2022], of the request of the authority to exclude it from the classification of the area for grevious violations in accordance with requirement 6 of the same Royal Order, with the exception of 15 clauses of grevious violations related to the presence of national or Gulf personnel, for which the classification must be fulfilled without exception, the work carried out by the authority to harmonise and amend the schedules,
and after perusal of the amendments made to the schedules of classification of violations and punishments of the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Products Law,
hereby decides
10․1. The amendment to the Schedule of Classification of Violations of the Pharmaceutical and Herbal Establishment and Products Law and Its Executive Regulation is hereby approved.
10․2. The amendment to the Schedule of Classification of Violations of the Cosmetics Law and its Executive Regulation is hereby approved.
10․3. The amendment to the Schedule of Classification of Violations of the Veterinary Products Law and its Executive Regulation is hereby approved.
10․4. The schedules come into force from the date of their publication.
May Allah provide success.
Issued on: 2 Rajab 1447
Corresponding to: 13 May 2026
Published in Umm Al-Qura 5159 issued on 13 May 2026.
The Council of Ministers,
after perusal of Royal Court File 84428 dated 22 Shawwal 1447 [10 April 2026], which includes Chairman of the Board of Directors of the Insurance Authority Letter 455 dated 3 Ramadan 1446 [3 March 2025], regarding the draft Rules and Work Procedures of the Insurance Dispute and Violation Resolution Committees,
after perusal of the mentioned draft rules and procedures,
after perusal of the Advocacy Law issued by Royal Decree D/38 dated 28 Rajab 1422 [15 October 2001],
after perusal of the Cooperative Insurance Companies Control Law issued by Royal Decree D/32 dated 2 Jumada Al-Thani 1424 [31 July 2003],
after perusal of the Law of Sharia Pleadings issued by Royal Decree D/1 dated 22 Muharram 1435 [25 November 2013],
after perusal of the Civil Transactions Law issued by Royal Decree D/191 dated 29 Dhu Al-Qa’dah 1444 [18 June 2023],
after perusal of the Rules and Work Procedures of the Insurance Dispute and Violation Resolution Committees issued by Council of Ministers Decision 190 dated 9 Jumada Al-Awwal 1435 [10 March 2014],
after perusal of Bureau of Experts at the Council of Ministers Minutes 80 dated 29 Jumada Al-Awwal 1447 [20 November 2025] and Minutes 116 dated 13 Ramadan 1447 [2 March 2026],
after perusal of Council of Economic and Development Affairs Recommendation 28-26/47/I dated 27 Jumada Al-Thani 1447 [18 December 2025],
after considering Shura Council Decision 314/25 dated 19 Shawwal 1447 [7 April 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 12245 dated 18 Dhu Al-Qa’dah 1447 [5 May 2026],
hereby decides
First
The Rules and Work Procedures of the Insurance Dispute and Violation Resolution Committees are hereby approved in the form attached.
Second
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 what is 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.
Third
The rules and procedures—referred to in clause First of this decision—must be published in the official gazette, and come into force from the date of entry into force of clause Second of this decision. Their provisions apply to cases of insurance disputes and violations that have not been adjudicated, and to procedures that have not been completed before their entry into force.
A draft royal decree has been prepared regarding clause Second of this decision, in the form attached to this.
The Prime Minister
Issued on: 25 Dhu Al-Qa’dah 1447
Corresponding to: 12 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.