Decree

Arabic

The Council of Ministers,

after perusal of Royal Court File 37540 dated 24 Jumada Al-Awwal 1446 [26 November 2024], which includes the Minister of Commerce,  Chairman of the Board of Directors of the Saudi Organization for Chartered and Professional Accountants,  Telegram 2270 dated 21 Muharram 1445 [8 August 2023] regarding the request to transfer the mandate of issuing licenses related to accounting and auditing to the Saudi Organization for Chartered and Professional Accountants,

after perusal of the Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021],

after perusal of the System of the Saudi Organization for Chartered and Professional Accountants issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021],

after perusal of Bureau of Experts at the Council of Ministers Minutes 115 dated 15 Jumada Al-Thani 1445 [28 December 2023],  Memorandum 3687 dated 22 Shawwal 1445 [1 May 2024],  and Memorandum 385 dated 25 Muharram 1446 [31 July 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 2/46/RC dated 25 Safar 1446 [29 August 2024],

after considering Shura Council Decision 105/10 dated 17 Jumada Al-Awwal 1446 [19 November 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6373 dated 21 Jumada Al-Thani 1446 [22 December 2024],

hereby decides

First

The mandate of issuing licenses for the following professions: Accounting and auditing, financial consulting for non-securities, providing zakat and tax services, and providing accounting services is hereby transferred from the Ministry of Commerce to the Saudi Organization for Chartered and Professional Accountants.

Second

The Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] is hereby amended as follows:

1․ The definition of “ministry” provided in article 1 is deleted.

2․ The definition of “license” provided in article 1 is amended to read as follows:

License: A document issued by the authority, allowing those who have been issued a license to practice the profession in accordance with the conditions and controls specified in the law and regulation.

3․ Article 4 is amended to read as follows:

1․ ‏The license application must be submitted to the authority in accordance with the procedures specified by the board.

2‏. The authority shall issue its decision to approve the granting of the license, or to reject the license application with reasons, within a period specified by the regulation. The license applicant may file a grievance against the rejection decision before the Administrative Court.

3․ ‏The regulation must specify the procedures for reviewing and deciding on the license application, its duration, and the conditions for its renewal.

4․ ‏The board shall determine the fee for the license.

4․ Article 5 is amended to read as follows:

Without prejudice to the punishments stipulated in article 10 of the law, the authority may issue a decision to cancel the license. A person for whom a license cancellation decision is issued may file a grievance against it before the Administrative Court. The cancellation of the license does not result in the cancellation of his membership in the authority.

5․ Article 19 is amended to read as follows:

A chartered accountant whose license has been struck off in accordance with the provisions of the law may apply for reinstatement of the license after five years from the date of the striking-off decision. The board or whoever it authorizes shall decide on the application. The same conditions and procedures prescribed for issuing the license must be followed in reinstatement of the license.

6‏. Article 20 is amended to read as follows:

Without prejudice to the mandates of the relevant entities, employees of the authority—who are appointed by a decision by the board—shall police the crimes stipulated in article 10 of the law, and any violations of the provisions of the law, its regulation, and the decisions issued for their implementation.

Third

The System of the Saudi Organization for Chartered and Professional Accountants—issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021]—is hereby amended as follows:

1․ A paragraph numbered 9 is added to article 3 with the following text:

9‏. Issuing licenses to practice the profession and its related branches.

2․ A paragraph numbered 3 is added to article 4(1)(c) with the following text:

3․ Those licensed to provide financial consulting services for non-securities.

3․ Article 9(8) is amended to read as follows:

8․ Determining the fee for professional licenses, membership subscriptions, professional registration, the services and works provided by the authority, and the payment mechanism, within the limits of its mandates.

4․ Article 10(5) is amended to read as follows:

5․ The fee for the licenses it issues and the services and works it provides.

Fourth

The Zakat, Tax, and Customs Authority is hereby granted the power to set the specific standards and conditions that must be met by licensees before dealing with them to provide zakat and tax services on behalf of taxpayers. The authority shall raise any matter requiring a legal procedure in this regard.

A draft royal decree has been prepared for clauses Second and Fourth in the form attached.

The Prime Minister

Issued on: 5 Sha’ban 1446
Corresponding to: 4 February 2025

Published in Umm Al-Qura 5072 issued on 21 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 58953 dated 11 Sha’ban 1445 [21 February 2024], which includes the Minister of Industry and Mineral Resources, Chairman of the Board of Directors of the Saudi Export-Import Bank, Telegram 5965 dated 4 Sha’ban 1445 [14 February 2024], regarding his request to study the variation in the terminology of the Controls for the Remuneration of Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023],

after perusal of the Controls for the Remuneration of the Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3484 dated 2 Shawwal 1445 [11 April 2024], Memorandum 143 dated 8 Muharram 1446 [14 July 2024], and Memorandum 1990 dated 8 Jumada Al-Thani 1446 [9 December 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 10/46/RC dated 25 Safar 1446 [29 August 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6366 dated 21 Jumada Al-Thani 1446 [22 December 2024],

hereby decides

In order to implement the Controls for the Remuneration of the Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023], the term “government official” means anyone who is a member of a board of directors of an agency or any of its committees in his official capacity, or in his personal capacity as long as he has a regulatory or contractual official relationship with the state.

The Prime Minister

Issued on: 5 Sha’ban 1446
Corresponding to: 4 February 2025

Published in Umm Al-Qura 5069 issued on 14 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 10442 dated 13 Safar 1445 [29 August 2023] regarding the draft Controls for Purchasing and Renting Vehicles by Government Entities,

after perusal of the mentioned draft controls,

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3391 dated 11 Ramadan 1444 [2 April 2023], Memorandum 3766 dated 6 Dhu Al-Hijja 1444 [24 June 2023], Memorandum 1561 dated 6 Jumada Al-Awwal 1445 [20 November 2023], Memorandum 2822 dated 5 Sha’ban 1445 [15 February 2024], Memorandum 4010 dated 21 Dhu Al-Qa’dah 1445 [29 May 2024], and Memorandum 412 dated 1 Safar 1446 [5 August 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 1/46/RC dated 25 Safar 1446 [29 August 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6216 dated 17 Jumada Al-Thani 1446 [18 December 2024],

hereby decides

First

The Controls for Purchasing and Renting Vehicles by Government Entities are hereby approved in the form attached.

Second

The application of the controls—referred to in clause First of this decision—is limited to vehicles of a civil nature, vehicles of a secret security nature that do not contain special security or military equipment, and vehicles of a civil nature that do not require armoring for their intended use.

Third

Vehicles secured for ministers and those of the rank of minister, employees of the excellent rank, employees of the fifteenth rank, and employees of other government entities who obtain vehicles by virtue of their employment ranks, as well as vehicles of government entities outside the Kingdom, including embassies, attachés, and representations abroad, are excluded from the application of the controls referred to in clause First of this decision.

Fourth

The Ministry of Finance shall, within one year of the entry into force of the controls referred to in clause First of this decision, jointly with the Ministry of Human Resources and Social Development; the Ministry of Interior; the Presidency of State Security; the Government Expenditure and Projects Efficiency Authority; the Transport General Authority; the Local Content and Government Procurement Authority; the Saudi Standards, Metrology, and Quality Organization; the Saudi Energy Efficiency Center; and any entities the Ministry of Finance deems relevant, review the technical specifications included in the schedules attached to the controls, and shall issue—instead of it—a binding manual for the procedures and technical specifications for government vehicles. It shall update the manual periodically according to changes in the technical specifications of the vehicles.

Fifth

The Ministry of Finance shall—in coordination with the relevant government entities—review the costs and appropriations allocated in the budgets of the entities for the purpose of purchasing vehicles as a result of implementing the controls referred to in clause First of this decision.

Sixth

The Saudi Data and Artificial Intelligence Authority shall, jointly with the Ministry of Finance, the Efficiency and Government Projects Authority, the Transport General Authority, the Digital Government Authority, and the National Center for Government Resources Systems, develop an electronic government platform owned by the National Center for Government Resources Systems, and under the supervision of the Digital Government Authority, to enable government entities to record, manage, and track the data of their vehicles and routes in real-time and historically, and to monitor their maintenance periodically, and their fueling process.

Seventh

The controls referred to in clause First of this decision must be reviewed, within three years from its date, by a committee formed in the Ministry of Finance, whose membership includes: the Ministry of Human Resources and Social Development, the Ministry of Interior, the Government Expenditure and Projects Efficiency Authority, the Saudi Data and Artificial Intelligence Authority, the Transport General Authority, the National Center for Government Resources Systems, the Local Content and Government Procurement Authority, and the Saudi Energy Efficiency Center, and its findings must be reported if necessary.

The Prime Minister

Issued on: 28 Rajab 1446
Corresponding to: 28 January 2025

Published in Umm Al-Qura 5072 issued on 21 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 37558 dated 24 Jumada Al-Awwal 1446 [26 November 2024], which includes the Minister of Environment, Water, and Agriculture, Chairman of the Board of Directors of the National Center for Waste Management, Telegram 1103867 dated 21 Dhu Al-Qa’dah 1445 [29 May 2024], regarding his request to continue the application of the mandate of the Ministry of Municipalities and Housing regarding waste collection fees (commercial and residential),

after perusal of Royal Decree D/3 dated 5 Muharram 1443 [13 August 2021],

after perusal of the municipal service fees issued by Royal Decree D/71 dated 6 Dhu Al-Qa’dah 1437 [9 August 2016],

after perusal of the Bureau of Experts at the Council of Ministers Memorandum 939 dated 15 Rabi Al-Awwal 1446 [18 September 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 19-14/46/D dated 7 Rabi Al-Thani 1446 [10 October 2024],

after considering Shura Council Decision 106/10 dated 17 Jumada Al-Awwal 1446 [19 November 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6374 dated 21 Jumada Al-Thani 1446 [22 December 2024],

hereby decides

The period stipulated in clause Second of Royal Decree D/3 dated 5 Muharram 1443 [13 August 2021] is hereby extended by continuing the application of the mandate of the Ministry of Municipalities and Housing regarding fees for collecting commercial and residential waste—provided in the municipal service fees approved by Royal Decree D/71 dated 6 Dhu Al-Qa ’dah 1437 [9 August 2016]‏—for a period of two years starting from 6 Muharram 1445 [24 July 2023].

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

The Prime Minister

Issued on: 28 Rajab 1446
Corresponding to: 28 January 2025

Published in Umm Al-Qura 5069 issued on 14 February 2025.