Issued on: 7 Safar 1448
Corresponding to: 21 July 2026
Published in Umm Al-Qura 5176 issued on 7 August 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 279 dated 1 Muharram 1448 [16 June 2026], which includes the Minister of Municipalities and Housing Telegram 4700517626 dated 19 Rajab 1447 [8 January 2026], regarding the statement of the ministry on the adoption of the “Unified Rules for Owners of Jointly Owned Real Estate in the States of the Cooperation Council for the Arab States of the Gulf” document by the Supreme Council of the Cooperation Council for the Arab States of the Gulf,
after perusal of the mentioned document,
after perusal of Council of Ministers Decision 405 dated 14 Jumada Al-Awwal 1445 [28 November 2023],
after perusal of Bureau of Experts at the Council of Ministers Memo 3838 dated 16 Dhu Al-Qa’dah 1447 [3 May 2026],
after considering Shura Council Decision 35/421 dated 24 Dhu Al-Hijja 1447 [10 June 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 1001 dated 24 Muharram 1448 [9 July 2026],
hereby decides
The Unified Rules for Owners of Jointly Owned Real Estate in the States of the Cooperation Council for the Arab States of the Gulf are hereby approved in the form attached to the Minister of Municipalities and Housing Telegram 4700517626 dated 19 Rajab 1447 [8 January 2026].
Salman bin Abdulaziz Al-Saud
Issued on: 7 Safar 1448
Corresponding to: 21 July 2026
Published in Umm Al-Qura 5176 issued on 7 August 2026.
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 [18 November 2020],
based on article 6(a) of the mentioned regulation,
and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including 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 registered with the authority for value-added tax purposes before the date of entry into force of this decision whose revenues exceed 187,500 (one hundred and eighty-seven thousand and five hundred) Saudi Riyals, and who are subject to the electronic invoicing regulation, shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—as phase 25 of linking electronic invoicing systems with the systems of the authority—as of 1 February 2027.
Second
The authority shall notify persons who meet the criteria stipulated in clause First of 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 in the official gazette.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 7 Safar 1448
Corresponding to: 21 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.
We refer to the Secretary General of the Council of Ministers Letter 3118 dated 24 Safar 1447 [18 August 2025], which includes the Chairman of the Oversight and Anti-Corruption Authority Telegram 9780 dated 21 Safar 1446 [25 August 2024], accompanied by the draft Regulation of Powers and Detailed Provisions for Corruption Crimes, prepared based on article 6 of the Law of the Oversight and Anti-Corruption Authority issued by Royal Decree D/25 dated 23 Muharram 1446 [29 July 2024], and the clarifications provided by the Secretary General and the opinion of the General Committee of the Council of Ministers in this regard,
having reviewed Bureau of Experts at the Council of Ministers Letter 5119 dated 27 Jumada Al-Thani 1447 [18 December 2025], to which is attached the authority Memo 2382 dated 27 Jumada Al-Thani 1447 [18 December 2025], and Council of Political and Security Affairs Minutes 855 dated 16 Muharram 1448 [1 July 2026] in this regard,
We hereby inform you of our approval of the Regulation of the Powers of the Oversight and Anti-corruption Authority to Implement the Provisions Provided in the Criminal Procedures Law, Its Executive Regulation, and the Public Prosecution Law, in the form attached to Bureau of Experts at the Council of Ministers Memo 2382 dated 27 Jumada Al-Thani 1447 [18 December 2025], therefore, please complete the necessary actions accordingly.
Salman bin Abdulaziz Al-Saud
Issued on: 6 Safar 1448
Corresponding to: 20 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.
Categories
The State Revenue Law
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 [2 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 [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 [2 March 1992],
after perusal of Shura Council Decision 163/13 dated 2 Rajab 1447 [22 December 2025],
and after perusal of Council of Ministers Decision 129 dated 1 Safar 1448 [15 July 2026],
have decreed as follows
First
The State Revenue Law is hereby approved in the form attached.
Second
The provisions of articles 4, 7, 10, 11, 12, 14, 15, 16, 17, and 25 of the law referred to in clause First of this decree do not apply to the National Development Fund and the funds and banks affiliated to it, provided that the fund—in coordination with the Ministry of Finance—shall prepare alternative provisions to be approved by the board of directors of the fund, which must be effective from the date of entry into force of the law.
Third
The provision contained in article 13(1) of the law referred to in clause First of this decree does not prejudice the legal provisions issued for the National Development Fund and the development funds and banks affiliated to it, including the texts contained in the alternative provisions referred to in clause Second of this decree.
Fourth
An employee or worker is not entitled to an incentive bonus—in accordance with article 5 of the law referred to in clause First of this decree—for his contribution to increasing or developing revenues from penalties and fines.
Fifth
The Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of competence—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 5 Safar 1448
Corresponding to: 19 July 2026
Published in Umm Al-Qura 5176 issued on 7 August 2026.
The Board of Directors of the Saudi Authority for Intellectual Property,
based on the powers entrusted to it by law,
based on article 5 of the Statute of the Saudi Authority for Intellectual Property approved by Council of Ministers Decision 496 dated 14 Ramadan 1439 [29 May 2018] and its amendments,
based on article 60 of the Copyright Law issued by Royal Decree D/169 dated 14 Sha’ban 1447 [2 February 2026],
based on article 56 of the Copyright Law issued by Royal Decree D/169 dated 14 Sha’ban 1447 [2 February 2026],
after perusal of executive committee Recommendation 02/T/2026 dated 5 Safar 1448 [19 July 2026] regarding the recommendation to the board of directors to approve the Rules and Procedures for the Settlement of Violations of the Copyright Law,
and in pursuance of public interest,
hereby decides
First
The Rules and Procedures for the Settlement of Violations of the Copyright Law are hereby approved in the form attached to this decision (Document 01-1666-SAIP-PD-IPL).
Second
This decision must be published in the official gazette, and comes into force from the date of entry into force of the Copyright Law.
Third
The chief executive officer of the authority shall complete the necessary procedures.
Fourth
This decision must be communicated to those who are required to implement it.
May Allah provide success.
Issued on: 5 Safar 1448
Corresponding to: 19 July 2026
Published in Umm Al-Qura 5175 issued on 31 July 2026.