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Council of Ministers Decision

Council of Ministers: Decision 469 Approving the Regulation of Joint Government Committees

Arabic

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 19364 dated 16 Rabi Al-Awwal 1444 [12 October 2022], which includes the Minister of Human Resources and Social Development Telegram 43500 dated 9 Rabi Al-Awwal 1444 [5 October 2022], regarding the draft Regulation of Joint Government Committees,

after perusal of the mentioned draft regulation,

after perusal of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [21 August 1993],

after perusal of the Regulation of Joint Government Committees and the Governance of their Work issued by the Civil Service Council (abolished) Decision 1/1270 dated 21 Dhu Al-Qa’dah 1428 [1 December 2007], approved by Royal Order 3759/MB dated 12 Jumada Al-Thani 1432 [15 May 2011],

after perusal of Bureau of Experts at the Council of Ministers Minutes 224 dated 16 Rajab 1444 [7 February 2023], Minutes 140 dated 2 Sha’ban 1445 [12 February 2024], Minutes 164 dated 18 Ramadan 1446 [18 March 2025], Memo 2555 dated 22 Sha’ban 1444 [14 March 2023], Memo 3551 dated 15 Dhu Al-Qa’dah 1444 [4 June 2023], Memo 3688 dated 22 Shawwal 1445 [1 May 2024], Memo 1856 dated 29 Jumada Al-Awwal 1446 [1 December 2024], Memo 3816 dated 21 Dhu Al-Qa’dah 1446 [19 May 2025], Memo 760 dated 20 Safar 1447 [14 August 2025], and Memo 1804 dated 15 Jumada Al-Awwal 1447 [6 November 2025],

after perusal of Council of Economic and Development Affairs Recommendation 6-13/45/R dated 15 Dhu Al-Qa’dah 1445 [23 May 2024],

after perusal of the Secretariat of the Political and Security Affairs Council Telegram 4611 dated 6 Rabi Al-Thani 1446 [9 October 2024],

and after perusal of General Committee of the Council of Ministers Recommendation 5819 dated 27 Jumada Al-Awwal 1447 [18 November 2025],

hereby decides

First

The Regulation of Joint Government Committees is hereby approved in the form attached.

Second

The provisions of the regulation—referred to in clause First of this decision—apply to the committees formed by the Civil Service Council (abolished) that are still continuing to perform their duties.

Third

All government entities shall rectify the status of the committees in them in accordance with the provisions of the regulation—referred to in clause First of this decision—within a period not exceeding 90 days from the date of this decision.

Fourth

The provisions of the regulation—referred to in clause First of this decision—apply to the committees formed within the framework of the bodies of the Council of Ministers, to the extent that it is consistent with the nature of their work, tasks, and mandates, and as determined by the head of each of the bodies of the council, provided that the financial aspects are agreed upon with both the Ministry of Finance and the Ministry of Human Resources and Social Development.

Salman bin Abdulaziz Al-Saud

Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025

Published in Umm Al-Qura 5138 issued on 9 January 2026.

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Laws and Regulations

The Regulation of Joint Government Committees

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Royal Decree

Royal Decree D/125 Approving the Amendment to the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf

Arabic

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 [19 March 1993],

based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [21 August 1993],

based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [19 March 1993],

after perusal of Shura Council Decision 80/7 dated 5 Jumada Al-Awwal 1447 [27 October 2025],

and after perusal of Council of Ministers Decision 442 dated 3 Rajab 1447 [23 December 2025],

have decreed as follows

First

The amendment to the Unified Agreement for Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017], is hereby approved as follows:

1․ The definition of “Excise goods value” provided in article 1 of the agreement is amended to read as follows:

The value on the basis of which the tax may be calculated in accordance with the provisions of this agreement.

2․ The title and content of article 3 is amended to read as follows:

Excise goods: The tax is imposed on goods harmful to human health and the environment and luxury goods in accordance with the list determined by the ministerial committee. The ministerial committee may amend that list.

3․ Article 6 is amended to read as follows:

1․ The tax due must be calculated either as a percentage of the value of the excise goods or as a specified amount for each unit of the excise goods. The tax due may also be calculated as a percentage and a specified amount for each unit of the excise goods together, as determined by the ministerial committee.

2․ The value on the basis of which the tax due may be calculated must be the retail sale price of the excise goods, provided that the retail sale price is the price specified by the importer or producer of the excise goods, or in accordance with the list of standard prices that will be agreed upon periodically between the tax entities in council states, whichever is higher, excluding the tax due and the value added tax.

4․ Article 16 is amended to read as follows:

Subject to the provisions of articles 11, 14, and 15 of this agreement, each member state shall determine the periods, conditions, and controls for the payment of the tax due by the person liable to pay.

Second

His Royal Highness the Deputy 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: 8 Rajab 1447
Corresponding to: 28 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 06-06-25 Approving the Amendments to the Executive Regulation of the Excise Tax Law

Arabic

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 statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],

after perusal of the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],

after perusal of the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,

after perusal of the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority of Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 [8 June 2017], and its amendments,

after perusal of Meeting of the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf Minutes 123 dated 1 June 2025,

and after perusal of board Decision 12-04-25 dated 1 Rabi Al-Awwal 1447 [24 August 2025], and board Decision by circulation 01-05-25 dated 3 Rabi Al-Thani 1447, corresponding to 25 September 2025,

hereby decides

First

The Amendments to the Executive Regulation of the Excise Tax Law are hereby approved in the form attached to this decision.

Second

This decision comes into force on 1 January 2026, and must be published in the official gazette, and it must be communicated to whoever is required to implement it.

May Allah provide success.

Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025

Published in Umm Al-Qura 5133 issued on 29 December 2025.

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Laws and Regulations

Amendments to the Executive Regulation of the Excise Tax Law

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Ministerial Decision

Ministry of Finance: Decision 653 Extending the Implementation of the Initiative of Fine Cancellation and Pardon from Financial Punishment for Payers

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 [7 March 2004], and its subsequent amendments, the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [24 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 Transaction Tax issued by Ministerial Decision 712 dated 15 Safar 1442 [3 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 1462 dated 8 Dhu Al-Hijja 1446 [4 June 2025] is hereby extended starting from 1 January 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 January 2026, whether the fine arises as a result of an action taken by the taxpayer or the result of a 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 taxpayer is pardoned from the unpaid fines stipulated in article 45 of the Value Added Tax Law, imposed before 1 January 2026, provided that the taxpayer submits all the returns due to be submitted to the authority, and pays the 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 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.

Fifth

The taxpayer is pardoned from the full unpaid fines referred to in clause Third of this decision if he pays the principal of the tax debt relating to it in full before 1 January 2026.

Sixth

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.

Seventh

The taxpayer is not pardoned 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 must be communicated to those required to implement it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 6 Rajab 1447
Corresponding to: 26 December 2025

Published in Umm Al-Qura 5135 issued on 1 January 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 442 Approving the Amendment to the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf

Arabic

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 38873 dated 12 Jumada Al-Awwal 1447 [3 November 2025], which includes Minister of Finance Letter 11127 dated 9 Dhu Al-Hijja 1446 [5 June 2025], regarding the amendment of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf,

after perusal of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 629 dated 13 Safar 1447 [7 August 2025], Memorandum 1387 dated 14 Rabi Al-Thani 1447 [6 October 2025], and Memorandum 2136 dated 9 Jumada Al-Thani 1447 [30 November 2025],

after perusal of Council of Economic and Development Affairs Recommendation 11-3/47/R dated 27 Safar 1447 [21 August 2025],

after considering Shura Council Decision 80/7 dated 5 Jumada Al-Awwal 1447 [27 October 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 6627 dated 19 Jumada Al-Thani 1447 [10 December 2025],

hereby decides

The amendment to the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017] is hereby approved, as follows:

1․ The definition of “Excise goods value” provided in article 1 of the agreement is amended to read as follows:

The value on the basis of which the tax may be calculated in accordance with the provisions of this agreement.

2․ The title and content of article 3 is amended to read as follows:

Excise goods The tax is imposed on goods harmful to human health and the environment and luxury goods in accordance with the list specified by the ministerial committee. The ministerial committee may amend that list.

3․ Article 6 is amended to read as follows:

1․ The tax due must be calculated either as a percentage of the value of the excise goods or as a specific amount for each unit of the excise goods. The tax due may also be calculated as a percentage and a specific amount for each unit of the excise goods together, as determined by the ministerial committee.

2․ The value on the basis of which the tax due may be calculated must be the retail selling price of the excise goods, provided that the retail selling price is the price specified by the importer or producer of the excise goods, or in accordance with the standard price list to be agreed upon periodically between the tax entities in the council states, whichever is higher, excluding the tax due and the value added tax.

4․ Article 16 is amended to read as follows:

Subject to the provisions of articles 11, 14, and 15 of this agreement, each member state shall determine the periods, conditions, and controls for the payment of the tax due by the person liable to pay it.

A draft royal decree has been prepared in the form attached.

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 449 Amending the Preamble of Article 11 of the Statute of the General Organization for Military Industries

Arabic

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, of Royal Court File 15688 dated 25 Safar 1447 [19 August 2025], regarding the amendment of the preamble of article 11 of the Statute of the General Organization for Military Industries,

after perusal of the Statute of the General Organization for Military Industries issued by Council of Ministers Decision 285 dated 22 Sha’ban 1434 [1 July 2013],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 1085 dated 18 Rabi Al-Awwal 1447 [10 September 2025] and Memorandum 1768 dated 13 Jumada Al-Awwal 1447 [4 November 2025],

after perusal of Council of Economic and Development Affairs Recommendation 32-15/47/I dated 12 Rabi Al-Thani 1447 [4 October 2025],

and after perusal of the General Committee of the Council of Ministers Recommendation 6352 dated 11 Jumada Al-Thani 1446 [12 December 2024],

hereby decides

The preamble of article 11 of the Statute of the General Organization for Military Industries issued by Council of Ministers Decision 285 dated 22 Sha’ban 1434 [1 July 2013] is hereby amended by replacing the phrase “The organization must have a president with the rank of a lieutenant general or its equivalent, appointed by a royal order based on a nomination by the chairman of the board.” with the phrase “The organization must have a president who is appointed and relieved by a decision by the board. The decision must determine his remuneration and other benefits in a manner that does not conflict with the relevant laws and decisions.”

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 446 Approving the Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf

Arabic

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, of Royal Court File 48299 dated 5 Rajab 1446 [5 January 2025], which includes the Minister of Human Resources and Social Development Telegram 90229 dated 29 Jumada Al-Thani 1446 [30 December 2024], regarding his request to adopt the Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf, issued by the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 45th session held on 29 Jumada Al-Awwal 1446 [1 December 2024],

after perusal of the mentioned rules,

after perusal of Bureau of Experts at the Council of Ministers Memorandum 614 dated 12 Safar 1447 [6 August 2025],

after perusal of Council of Economic and Development Affairs Recommendation 6-4/47/R dated 3 Rabi Al-Thani 1447 [25 September 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 5629 dated 24 Jumada Al-Awwal 1447 [15 November 2025],

hereby decides

The Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf, adopted by the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 45th session held in the city of Kuwait on 29 Jumada Al-Awwal 1446, corresponding to 1 December 2024, are hereby approved in the form attached.

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Categories
Laws and Regulations

The Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf

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