Issued on: 14/5/1445
Corresponding to: 28/11/2023
Published in Umm Al-Qura 5010 issued on 8 December 2023.
Issued on: 7/5/1445
Corresponding to: 21/11/2023
Published in Umm Al-Qura 5008 issued on 24 November 2023.
Issued on: 6/5/1445
Corresponding to: 20/11/2023
Published in Umm Al-Qura 5013 issued on 29 December 2023.
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], and based on paragraph (a) of article 6 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
All persons subject to the Electronic Invoicing Regulation whose annual revenues subject to value added tax for the year 2021 or the year 2022 exceed 30,000,000 (thirty million) Riyals must commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the ninth phase of linking electronic invoicing systems with the systems of the authority—as of 1 June 2024 and until the latest of 30 September 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.
The Governor
Suhail bin Mohammed Abanmi
Issued on: 30/4/1445
Corresponding to: 14/11/2023
Published in Umm Al-Qura 5007 issued on 17 November 2023.
Issued on: 30/4/1445
Corresponding to: 14/11/2023
Published in Umm Al-Qura 5011 issued on 15 December 2023.
Issued on: 29/4/1445
Corresponding to: 13/11/2023
Published in Umm Al-Qura 5013 issued on 29 December 2023.
First
Based on Council of Ministers Decision 488 dated 24 Sha’ban 1442 [7 April 2021], which includes the approval of the establishment of a center called the “Heavy Equipment Regulatory Center”, with reference to paragraph 4 of the aforementioned organizational arrangements, which stipulates: “The center shall have a supervisory committee chaired by the Governor of the Saudi Standards, Metrology, and Quality Organization.”
with reference to paragraph 5 of the aforementioned organizational arrangemnets, which stipulates: “The Supervisory Committee shall supervise the center and follow up the implementation of its work in order to ensure the achievement of the objective of its establishment.”with reference to the meeting of the Supervisory Committee 4 held on 25 Rabi Al-Thani 1445 [9 November 2023], the Committee issued the following decisions: First Decision 02/04/2023: The Conditions for Importing Heavy Equipment in accordance with Document LMT-04-23-04-02 are hereby adopted.
Second
Decision 04/04/2023: The Controls for Training Entities for Heavy Equipment Operators are hereby adopted in accordance with Document LMT-04-23-04-05.
Third
Decision 06/04/2023: The Necessary Rules for the Qualification and Licensing of Heavy Equipment Operators are hereby adopted in accordance with Document LMT-04-23-04-07.
Issued on: 25/4/1445
Corresponding to: 9/11/2023
Published in Umm Al-Qura 5026 issued on 29 March 2024.