Categories
Laws and Regulations

The Rules of the Ultimate Beneficial Owner

Arabic

Issued by Ministry of Commerce: Decision 235


Article 1
Definitions

1․ Words and phrases provided in these rules have the meanings assigned to each of them in article 1 of the Company Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022].

2․ The following words and phrases—wherever they appear in these rules—have the meanings assigned to each of them, unless the context requires otherwise:

Rules: The Rules of the Ultimate Beneficial Owner.

Ultimate Beneficial Owner Register: An electronic database in which the details of a company and the ultimate beneficial owner are recorded.

Article 2
Objectives

The rules aim to achieve the following:

1․ Raising the standard of corporate transparency in line with international requirements.

2․ Creating a database to record and retain the details of the ultimate beneficial owner.

Article 3
Scope of Application

The rules apply to companies subject to the provisions of the law, with the exception of joint-stock companies listed on the financial market.

Article 4
Criteria for Identifying the Ultimate Beneficial Owner

1․ Every natural person is deemed an ultimate beneficial owner of a company if any of the following is achieved:

(a) Owns at least 25% of the capital of the company directly or indirectly.

(b) Controls at least 25% of the voting rights in the company directly or indirectly.

(c) Has the right to appoint the manager, the majority of the members of the board of directors, or the chairman of the company, or has the right to dismiss the manager, the majority of the members of the board of directors, or the chairman directly or indirectly.

(d) Has the ability to influence the business or decisions of the company directly or indirectly.

(e) Is a legal representative of a legal personality to which any of the criteria stipulated in clauses (a), (b), (c), and (d) of this paragraph applies.

2․ If none of the criteria stipulated in paragraph 1 of this article are achieved, the manager of the company, the member of its board of directors, or its chairman—as the case may be—is deemed the ultimate beneficial owner.

Article 5
Company Obligations

1․ The founders shall, when applying to establish a company, disclose the details of the ultimate beneficial owner.

2․ Companies existing at the time of the entry of force of the rules shall disclose the details of the ultimate beneficial owner to the ministry within a period ending with the due date of the annual confirmation—referred to in paragraph 4(d) of this article—in the first year of the entry into force of the rules.

3․ If the company is exempt from the requirement to disclose the details of the ultimate beneficial owner on the basis of article 6 of the rules, the founders or the company—as the case may be—shall submit evidence of this to the ministry.

4․ The company shall:

(a) Take reasonable procedures and measures to identify the ultimate beneficial owner from the company and obtain his details and their supporting documents, as well as any change or modification made to them or to the criteria for achieving the ultimate beneficial owner identification.

(b) Prepare a special register for recording the details of the ultimate beneficial owner stipulated in article 8(2) of the rules and the supporting documents of the disclosed details as well as any change or modification made to them, and it must be kept in the Kingdom.

(c) Submit to the ministry an application to update the disclosed details, with the reasons, within 15 days from the date of any change or modification to them.

(d) Submit annually to the ministry a confirmation of the disclosed details. The due date for the confirmation is on the completion of every year from the date of registering the company in the Commercial Register. It is permitted to provide this confirmation before 30 days from the date specified for submitting it.

Article 6
Exemption of Disclosure Requirement

1․ The following companies are exempt from the requirement to disclose the details of the ultimate beneficial owner:

(a) A company whose capital is wholly owned by the state or any of its legal entities, whether directly or indirectly.

(b) A company subject to any liquidation procedures by virtue of the Law of Bankruptcy issued by Royal Decree D/50 dated 28 Jumada Al-Awwal 1439 [14 February 2018].

2․ It is permitted to make an exemption from the requirement to disclose the details of the ultimate beneficial owner by a decision by the minister.

Article 7
Procedures and Measures

1․ The ministry may request from the company or its founders—as the case may be—to disclose any details relating to the ultimate beneficial owner, and it has the right to access supporting documents of the disclosed details. The company or its founders shall provide the ministry with this within 15 days of the date of this request.

2․ The ministry shall notify—electronically through mobile phones or email—every person whose details are disclosed in the Ultimate Beneficial Owner Register and of any update made to them. The notification must include the name of the company, its commercial registration number, and the criteria and date for verifying the identification of the ultimate beneficial owner.

3․ The ministry shall prepare a manual regarding the procedures and measures that companies must take to identify the ultimate beneficial owner and to obtain and disclose his details to the ministry.

Article 8
Ultimate Beneficial Owner Register

1․ The ministry shall establish the Ultimate Beneficial Owner Register, and it must include the details of the company that are recorded in the Commercial Register, the details of the ultimate beneficial owner, and the grounds and dates for updating them.

2․ The Ultimate Beneficial Owner Register must include at least the following:

(a) The name and details of the national ID card, or the resident ID card or passport for non-Saudis.

(b) The national address or the residence address.

(c) The mobile phone number, and email address if found.

(d) The criteria and date for achieving the ultimate beneficial owner identification, in accordance with article 4 of the rules.

Article 9
Retention of Ultimate Beneficial Owner Details

The ministry shall retain the details of the ultimate beneficial owner for a period of five years from the occurrence of any of the following:

(a) Loss of the status of the ultimate beneficial owner.

(b) Removal of the registration of the company in the Commercial Register.

Article 10
Confidentiality of the Ultimate Beneficial Owner Register

The ministry shall take the necessary measures to ensure the confidentiality of the Ultimate Beneficial Owner Register, and it may make it accessible to supervisory entities and competent authorities in accordance with relevant laws.

Article 11
Punishments for Violations

The punishment stipulated in article 262 of the law, as well as article 264 of the law, must be imposed against a company that does not abide by any of the following:

(a) Disclosing the details of the ultimate beneficial owner.

(b) Updating the disclosed details within the prescribed period.

(c) Submitting the annual confirmation within the prescribed period.


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

Categories
Ministerial Decision

Transport General Authority: Decision 137/46/1 Approving the Detailed Mechanism of the Regulation of Rights and Obligations of Users of Railway Transportation Means

Arabic

The President of the Transport General Authority,

based on the powers granted to him by law,  after perusal of the Railway Law issued by Royal Decree D/159 dated 22 Sha’ban 1445 [3 March 2024],

after perusal of the System of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

and after perusal of the Executive Regulation of the Railway Law issued by the Board of Directors of the Transport General Authority Decision 4/2024/1/1 dated 19 Dhu Al-Hijja 1445 [25 June 2024],

hereby decides

First

The Detailed Mechanism of the Regulation of Rights and Obligations of Users of Rail Transport Means is hereby approved in accordance with the form attached.

Second

This decision must be published in the official gazette, and comes into force on the date of its publication.

Third

This decision repeals all previous provisions and decisions in conflict with it.

Fourth

The original decision must be sent to the Undersecretary of the Rail Transport Authority to act by virtue of it and notify the concerned entities of the content of the decision.

May Allah provide success.

Acting President of the Transport General Authority
Rumaih bin Mohammed Al-Rumaih

Issued on: 12 Sha’ban 1446
Corresponding to: 11 February 2025

Published in Umm Al-Qura 5074 issued on 7 March 2025.

Categories
Laws and Regulations

The Detailed Mechanism of the Regulation of Rights and Obligations of Users of Railway Transportation Means

Arabic

Issued by Transport General Authority Decision 137/46/1


Chapter One
Definitions

The following phrases and terms—wherever they appear in the detailed mechanism—have the meaning assigned to each of them, unless the context requires otherwise:

Kingdom:
The Kingdom of Saudi Arabia.

Law:
The Railway Law.

Regulation:
The executive regulation of the law.

Authority:
The Transport General Authority.

Carrier:
An establishment legally licensed by the authority to provide a service for the carriage of passengers and their baggage on railways, in accordance with the contract of carriage made with the passenger.

Infrastructure:
An establishment or entity responsible for possessing, operating, and maintaining the infrastructure and licensed by the authority.

Passenger (user):
Any natural person who benefits from the service of a carrier operating journeys subject to the scope of application of this mechanism. It includes third parties who use transport facilities or means of transport who are not the employees of the carrier as well as the infrastructure manager.

Means of transport:
A licensed means of providing passenger transport service on railways between cities or within cities.

Persons with disabilities:
Every person who has a long-term disorder or impairment in physical, mental, intellectual, sensory, or psychological functions that prevents him from participating fully and effectively in society on an equal basis with others.

Persons with reduced mobility:
Every person other than a person with a disability who has an injury or condition that prevents him from walking without the assistance of other ordinary persons or mobility equipment.

Braille:
A writing system based on raised dots used by blind or visually impaired persons to facilitate reading and writing.

Infrastructure manager:
A legal person licensed to manage the infrastructure and provide related services, whether it owns it or not.

Ticket:
Any printed or electronic document or card issued by a carrier that constitutes a contract of carriage and proves the entitlement of its holder to the railway transport service.

Complaint:
Any complaints related to railways submitted to the authority, including complaints from operators or users, whether to consider them in its capacity as the regulatory and supervisory authority for the sector or to submit them to the committee for considering violations in accordance with article 46 of the law.

Committee:
The committee for considering violations of the law and regulation and complaints.

Force majeure:
Any exceptional event or circumstance beyond the control of a carrier that cannot be foreseen, anticipated, or avoided and cannot be overcome, which is subsequent to the contract of carriage and which makes the performance by the carrier of its obligation impossible.

Chapter Two
Rights of Users of Railways Between Cities

Article 1
Assisting and Enabling Persons with Disabilities or Reduced Mobility to Use a Train

1․ A carrier shall provide assistance to passengers with disabilities or reduced mobility, and shall train the appropriate employees to deal with various cases free of charge, and the following must be carried out:

(a) Disclosing the need for this assistance when booking the ticket.

(b) The person concerned must identify himself at the previously announced point to benefit from the service at least 60 minutes before the announced departure time, or at least 30 minutes before the time at which all passengers are required to check in if there is no announced journey time.

2․ A carrier shall make every possible effort to provide assistance upon the arrival of passengers with disabilities at the station, in the event of failure to disclose as provided in paragraph 1(a) of this article, whether to board the train, or to disembark from it and leave the station, in a manner consistent with the available capabilities of the carrier.

3․ A carrier shall provide a booking system to assist passengers and to facilitate the booking of transport services required by persons with disabilities and reduced mobility.

4․ A carrier shall provide appropriate means to enable passengers with disabilities and reduced mobility to declare their need for assistance and any other needs related to their boarding, when they book or purchase a ticket in advance. In this case, the carrier shall make the necessary arrangements and provide assistance services, including assistance in carrying baggage, through the presence of trained employees throughout the journey.

5‏. A specific point must be provided at the entrances to the stations to enable persons with disabilities or persons with reduced mobility to announce their arrival and request assistance, with the provision of the necessary equipment and means of communication and the selection of the most appropriate places for that point in terms of ease of access.

6‏. All information relating to the preparation of stations to meet the requirements of persons with disabilities and reduced mobility in regard to accessibility must be made available, through their display or publication on the internet, smart applications, or in any other formats that are easily accessible to the persons concerned with the service, for example, but not limited to: Large print, simple language, Braille, electronic communication means that can be accessed using adaptive technology, or audio tapes. When making changes to the conditions of access to services and facilities at stations, such information must be published immediately, so that passengers who request assistance are aware of any potential restrictions on use.

7․ A carrier shall provide all the appropriate requirements and tools to ensure easy and safe transportation for persons with disabilities or reduced mobility. If a person is denied transport despite meeting all the conditions, the carrier shall refund the ticket price to him and his companion—if any—with additional compensation equivalent to 100% of the ticket value for the unused route.

8․ A carrier may refuse to provide assistance to persons with disabilities or reduced mobility if they violate any safety requirements, if the design of the train or infrastructure does not take into account the requirements of persons with disabilities or reduced mobility, or if the passenger with disabilities or reduced mobility does not notify the carrier in advance when booking the ticket of the need for assistance.

9․ A carrier shall send a notice of the reasons for refusing to provide service to passengers with disabilities or reduced mobility, and shall document this in the records of the carrier in case the authority requests to access them.

10․ A carrier shall provide assistance free of charge to persons with disabilities on designated trains and stations, and the carrier shall assist persons with disabilities or reduced mobility and provide any equipment required to transport them from the designated area for requesting assistance to boarding the means.

11‏. A carrier shall ensure that its employees who are responsible for serving passengers with disabilities and reduced mobility receive adequate and appropriate training on how to deal with their different needs, so that it covers—at a minimum‏—the points mentioned in annex 2‏ (Training for Dealing with Persons with Disabilities or Reduced Mobility).

12‏. All information related to trains, stations, and facilities equipped to receive persons with disabilities and reduced mobility must be published via the internet, smart applications, and any other available means.

13‏. Compensation due to passengers with disabilities or reduced mobility for loss or damage to their mobility equipment caused by the carrier must be in the amount of the cost of replacing or repairing such equipment, provided that a temporary replacement is immediately provided to the passenger.

Article 2
Right to Information

1․ A carrier shall provide passengers with the necessary information during the journey in a clear manner in accordance with annex 1 (Essential Travel Information), and where necessary, this information must be provided in accessible formats upon request.

2․ A carrier shall clearly announce the opening and closing times of the stations.

3‏. Providing the necessary instructions clearly to passengers while they are at stations or trains through various means, for example: Audio announcement systems, text messages, guidance signboards, and electronic screens.

4․ Displaying or announcing journey schedules, including departure and arrival times and boarding gate closing times.

5‏. A carrier shall publish its policies and procedures in Arabic and English through available means, in addition to displaying them in sales offices, stations, the website, and the electronic application, if any.

6․ A carrier shall notify passengers within one hour—at most—of any change in the provision of the service and its timings from the occurrence of that change.

7․ Ticket must be sold through approved points of sale, for example, ticket offices, ticket machines, smart applications, and the internet.‏

8․ A carrier shall make all prices of services provided available to passengers to choose from when using automated booking systems.

9․ A carrier shall comply with a pre-determined schedule for journeys that spans 30 days, in a manner that ensures suitable dates are available for passengers and facilitates the booking process.

10․ A carrier shall clarify the fees for any changes or modifications that a passenger desires when making or amending a booking.

11․ A carrier shall comply with the principle of transparency in its announcements of journey conditions.

12․ In the event of a journey cancellation or delay in its departure time, the carrier shall inform all passengers at the affected stations or trains immediately upon learning of the journey delay or cancellation, and the carrier shall update the journey status and provide instructions in the event of any additional delays every 30 minutes, and successive delay periods for the same journey must be treated as a continuous period.

13․ A carrier shall provide information related to cancellation or delay through approved electronic means if it becomes necessary to cancel or delay the journey 30 minutes before the scheduled departure time.

14‏. A carrier shall not provide misleading information about prices of services.

15‏. A carrier shall draft its own policies and procedures that are consistent with this mechanism and they must be approved by the authority in accordance with annex 3 (Policies Required to Be Submitted to the Transport General Authority).

16․ A carrier shall publish this mechanism, the service provision policies, and the policies related to the terms and conditions.

Article 3
Baggage

1․ Passengers may bring their baggage on board the train, in accordance with the service provision policy of the carrier.

2․ Passengers may check in their baggage—if the design of the train is prepared for the carriage of baggage—and everything that is transported and registered with the carriage of passengers in accordance with the transport requirements of the carrier in return for any possible fees that the carrier may impose is considered as baggage.

3․ Checked baggage must only be carried on the basis of a baggage ticket issued to a passenger, which must include the number and nature of the baggage—if not included as part of the ticket—name of carrier, name of passenger, and place of arrival.

4․ Checked baggage must be delivered to the holder of the baggage ticket, and if the ticket is not presented, the claimant must provide evidence of his entitlement to it. If the evidence is not considered sufficient, the carrier has the right to refuse to deliver the baggage without the approval of the competent security authorities.

5‏. Unclaimed baggage at the point of arrival must be deposited in a safe place for up to 30 days. If the baggage contains perishable items such as food, it must be kept for the period determined by the carrier, after which the carrier may dispose of it and document this in its records.

6․ A passenger may bring his bicycle in accordance with the conditions and policies set by the carrier, provided that the design of the train allows for this and that the bicycle is easy to carry and store.

7․ A passenger may bring animals that do not pose a danger or affect the service, means of transport, or transport facilities, in accordance with the applicable conditions of the carrier.

8‏. A passenger may bring baby carriages and light mobility equipment that do not pose a danger or affect the service, means of transport, and transport facilities, in accordance with the applicable conditions of the carrier.

Article 4
Passenger Transport Denial

1․ A carrier does not have the right to deny without justification to transport any passenger who has a confirmed booking, unless the passenger violates the conditions of the carrier or the provisions stipulated in this mechanism.

2․ If a carrier refuses to transport a passenger despite meeting all the necessary conditions, the carrier shall refund the ticket price and pay him additional compensation equal to 100% of its value for the unused route.

3․ ‏A carrier is exempt from any compensation in the event that boarding is denied by the competent security authorities or the relevant government entities.

Article 5
Downgrading

1‏. Downgrading on the same journey does not constitute a refusal by the carrier to transport a passenger.

2․ If a seat in the same class as that indicated in the booking is not available, the carrier shall inform the passenger if an alternative seat in a lower class is available on the same journey, and the passenger has the right to choose from one of the following forms of compensation:

(a) If the passenger accepts a downgrade, the carrier shall compensate the passenger for the price difference between the original travel class and the class in which the passenger traveled, in accordance with the lowest price for the downgraded class, in addition to compensation equivalent to 50% of the value of the purchased ticket.

(b) If the passenger does not accept the downgrade and refuses to be transported, the passenger is entitled to a full refund of the purchased ticket, in addition to compensation equivalent to 50% of the purchased ticket value.

3‏. Upgrading the booking class does not constitute a refusal to transport the passenger, and the carrier is not obliged to compensate the passenger.

Article 6
Cases of Means of Transport, Stations, and Service Facilities

1․ A carrier shall ensure the following:

(a) Providing the service in accordance with the highest standards of quality, safety, comfort, and security.

(b) The carrier shall identify prohibited baggage and announce it to passengers.

(c) Ensuring that there is a set of first aid kits on board the train and at stations.

(e) That employees behave politely with passengers, and observe all applicable rules and regulations related to the operation of the service.

(f) Ensuring that journey schedules are consistent with station operating times, and that the station is ready to receive passengers at least one hour before any journey.

2․ A carrier shall ensure that trains, stations, platforms, service carriages, and other facilities operate efficiently and at a high standard, and in particular shall ensure that they are clean, safe, and available for use by passengers.

Article 7
Allowing a Journey to Be Rescheduled in the Event of a Defect Affecting Its Timing

1․ A carrier shall not cancel or delay a journey unless security and safety requirements call for this.

2․ A carrier shall notify passengers of the compensation due and the procedures for claiming it, in case of delay or cancellation when due.

3․ If a carrier informs the passenger of the journey cancellation more than 48 hours before its scheduled time, the passenger is entitled to a full refund of the ticket value for the unused route.

4․ If a carrier informs the passenger of the journey cancellation within 48 hours to before 24 hours of the scheduled journey time, the passenger is entitled to a full refund of the ticket value for the unused route, with additional compensation equal to 50% of the ticket value for the cancelled journey.

5‏. If a carrier informs the passenger of the journey cancellation less than 24 hours before its scheduled time, the passenger is entitled to a full refund of the ticket value for the unused route, with additional compensation equal to 100% of the ticket value for the cancelled journey.

6․ If a journey is delayed for more than two hours and the passenger chooses to complete the journey, the passenger must be compensated as follows:

(a) If the delay period is from two to three hours, the passenger is entitled to compensation of 50% of the ticket value for the delayed route.

(b) If the delay period is from three to four hours, the passenger is entitled to compensation of 75% of the ticket value for the delayed route.

(c) If the delay period exceeds four hours, the passenger is entitled to a refund of the ticket value, along with compensation of 100% of the ticket value.

7․ ‏Without prejudice to the provisions of paragraph 6 of this article, the passenger is entitled to 50% compensation and a refund of the ticket value if he does not complete the journey.

8․ A passenger is not entitled to any compensation if he is informed of the journey delay before purchasing the ticket, or if the journey was rerouted for less than 60 minutes.

9․ In case of delay in arrival or departure of more than 60 minutes, passengers must receive snacks, proper meals, or refreshments free of charge.

Article 8
Liability of the Carrier Towards Passengers and Their Baggage

1․ If the provision of the service results in an accident that leads to the death or bodily injury of a passenger while he is using the service or upon entering or exiting the train, and the responsibility of the carrier, one of his representatives, or those subject to his supervision is proven in causing this, the passenger or his heirs—as the case may be—are entitled to obtain compensation for the damage he has suffered in accordance with the applicable laws and legislation, and the carrier shall in all cases take all necessary immediate steps to provide medical assistance to the injured passenger and bear the costs of his treatment, which are not included in calculating the value of the compensation due to him.

2․ ‏A carrier is liable for any losses, damages, or accidents that may arise due to transport or operation of railways.

3․ ‏A carrier is exempt from liability, whether in the event of the death or injury of a passenger, in the following cases:

(a) If the loss or damage is caused by an unlawful act, mistake, or negligence on the part of the passenger.

(b) If the loss or damage is caused by force majeure.

(c) If the cause of the accident is a third party who has no contractual relationship in any way with the carrier or the railway infrastructure manager, in which case the carrier shall support the passengers in their claims for compensation against any third parties that the passenger claims are liable for that claim.

4․ ‏The burden of proving loss or damage resulting from causes exempting liability lies with the carrier.

5․ In the event of the death of a passenger and the liability of the carrier is proven, compensation for damages must include any costs arising from the death, including transportation of the body and funeral expenses, in addition to the compensation stipulated by law for the heirs in accordance with the laws and provisions in force in the Kingdom.

6‏. A carrier is liable for any loss or damage caused by it or any of its employees to the baggage of the passenger from the time it takes custody of it until it is delivered.

7․ In addition to the cases of exemption from liability mentioned in clause 3 of this article, the carrier is exempt from liability for loss or damage to baggage in the following cases:

(a) If the passenger acknowledges that he is not entitled to claim any compensation before it is transported.

(b) If the passenger does not disclose the special nature of the baggage and it can be damaged under normal conditions of carriage.

(c) If the damage or loss is caused by force majeure.

(d) In the event that materials are shipped that are not permitted to be transported in accordance with the policy of the carrier or relevant laws.

(e) If the passenger does not inform the carrier of the loss or damage of the baggage upon the arrival of the journey and before leaving the station.

8․ Baggage is considered lost if it is not delivered to the passenger within 14 days from the date of claim.

9․ Without prejudice to any compensation paid to the passenger in accordance with this mechanism, a carrier shall, upon finding lost baggage within one year from the date of the journey, immediately notify its owner if the carrier has his contact information available to it and invite him to receive it within 30 days of being notified of finding it.

10․ ‏Without prejudice to any other compensation due in accordance with this mechanism, the compensation due to a passenger for the loss of baggage checked with the carrier must be 4,000 Riyals for each piece of registered baggage.

11․ ‏Without prejudice to any other compensation due in accordance with this mechanism, the compensation cap for damage to baggage checked with the carrier must be as follows:

(a) In the event of partial repairable damage (for example: Damage to the wheels, handle, zipper, or partial damage to the exterior of the baggage), compensation must be in the amount of 1,000 Riyals.

(b) In the event of total irreparable damage (break in the body or severe damage), compensation must be in the amount of 2,500 Riyals.

12․ ‏A passenger shall inform the carrier of the presence of any high-value items in the checked baggage through the declaration forms of the carrier. If the carrier accepts the declared baggage to be checked in, the compensation amount for loss or damage must be in accordance with the value declared in the declaration form for this baggage.

13․ In addition to any compensation amounts payable in the event of loss in accordance with this article, a carrier shall also pay any charges relating to the shipment of baggage incurred by the passenger.

14․ ‏The compensation cap for every 24 hours of delay in the delivery of checked baggage (up to 14 days) must be 2 Riyals per kilogram or a maximum of 64 Riyals per day for each piece of baggage.

15․ If a carrier is late in loading or delivering a vehicle for more than 4 hours, he shall bear a compensation value equal to 100% of the vehicle transport fare.

16․ In the event of total loss of a vehicle due to a carrier, the compensation due to its owner must be equal to its actual market value at that time.

17‏. In the event of partial loss of the vehicle due to a carrier—repairable damage—the compensation due to its owner must be equal to the value of its repair.

18‏. In the event of a disagreement between the carrier and the vehicle owner over the value of the compensation due, an independent valuer accredited by the competent entities must be resorted to for determining the value of the repair and whether the loss is total or partial.

19․ Taking into account the provisions of clauses 17 and 18 of this article and without prejudice to the right of the injured person to claim any other compensation arising from the liability of the carrier causing the damage, the compensation due for any materials that may be inside a vehicle must be in accordance with a policy set by the carrier and approved by the authority.

20․ Taking into account the provisions of clauses 17 and 18 of this article, a carrier shall provide an alternative means of transport similar to the same category of the damaged vehicle until compensation is paid or until repairs are completed.

21․ A claim for damage or loss of baggage is invalid if the person concerned accepts it in the condition in which it is delivered to him, except in the following cases:

(a) If the passenger notifies the carrier of the loss or damage before leaving the station on the arrival journey.

(b) If the claim is neglected by the carrier.

22․ In the event of a delay in the delivery of baggage, the passenger shall submit his claim to the carrier within 14 days from the date of arrival.

23․ A carrier shall prepare a report on the loss or damage of baggage, stating the reasons, date of loss or damage, and estimated time of occurrence, in the presence of the passenger if possible, and shall provide him with a copy of the report. If the passenger does not agree with the content of the report, he has the right to object to its content with the carrier, and if he is not satisfied, the report must be objected to at the authority.

24․ ‏A carrier is liable for the acts carried out by its agents on its behalf and other persons benefiting from it to perform the contract of carriage.

25․ The competent court shall consider claims related to compensation for death or bodily injury in accordance with the laws and provisions in force in the Kingdom.

26․ The provisions of this article do not prejudice the right of the injured passenger to claim compensation before the competent courts in the Kingdom.

Chapter Three
Obligations of Users of Railways Between Cities

Article 9
Obligation to Have a Valid Ticket Throughout the Journey

1․ A person is not entitled to benefit from railway transport services unless he purchases the appropriate ticket from the approved sales outlets.

2․ ‏A passenger must have a valid ticket throughout the journey, and shall show the ticket to the employees of the carrier or authorized inspectors upon request. If the passenger does not have a valid ticket, he must be dealt with in accordance with the Schedule of Violations for Users of Railway Transport, Stations, and Facilities.

3․ A passenger holding a special ticket issued in his name or for a specific category to which discounts apply according to the policy of the carrier shall prove his identity and entitlement to it at any time he is requested to do so.

Article 10
Obligations Relating to Baggage and Other Items

1․ A passenger is not allowed on board the train, or at any of the railway stations or facilities, to bring materials that are not permitted to be transported in accordance with the policy of the carrier, if the passenger cannot carry them himself, or if those materials are dangerous or flammable, are likely to cause injury or obstruction to other passengers or the employees of the carrier, or are likely to cause damage to the train, stations, or facilities. For this purpose, the passenger shall verify in advance prior to checking in the baggage permitted on board the train.

2․ A passenger is responsible for supervising his hand baggage and belongings he brings with him, including animals.

3․ ‏A passenger shall allow the carrier to inspect the hand baggage, checked baggage, vehicles loaded on board the train and verify their contents, as well as animals that the passenger brings on board the journey, in his presence.

Article 11
Obligations of Passengers with Disabilities and Reduced Mobility

Persons with disabilities or reduced mobility shall disclose their need for assistance when booking their ticket, unless the regulations of the carrier allow for the need for assistance to be disclosed upon arrival at a staffed station, and shall comply with the published instructions of the carrier in order to benefit from assistance.

Article 12
Obligation to Arrive on Time for the Journey

A passenger shall arrive before the scheduled boarding time for the journey announced by the carrier. If he does not board the journey before the scheduled time, it is not possible to guarantee that he will benefit from the service and he will not be entitled to a refund of the ticket price.

Article 13
Obligations Relating to the Use of Trains and Transport Facilities

A passenger shall follow the instructions given by the employees of the carrier and comply with the rules for using trains, stations, and facilities, within the scope of use specified exclusively, including but not limited to:

(a) Not infringing on the property of others.

(b) Not misusing, vandalizing, or causing any damage to the train, facilities, equipment, or other public property.

(c) Not misusing the designated vehicle parking facility where the service is provided, including the passenger leaving his private vehicle in those parking spaces outside the acceptable usage limits, misusing parking meters, or parking his vehicle in areas or parking spaces that are not permitted, in violation of the traffic law and its executive regulation, or violating the restrictions imposed on the use of the vehicle parking facility.

Article 14
Complying with Journey Conditions

1․ A passenger must be at least 13 years old to obtain the service between cities alone, and parents and guardians are responsible for the behavior of their minor children or those under their guardianship.

2․ ‏Passengers shall observe the rules of conduct when using the railway transport service in accordance with the policy of the carrier approved by the authority in this regard, including, but not limited to, refraining from the following:

(a) Using bicycles, skates of any kind, or skateboards, whether on board the train or at stations.

(b) Presenting the identity card upon request by the employees of the carrier or representatives of the authority or other competent entities.

(c) Sleeping in prayer rooms or any place where the carrier prohibits sleeping.

(d) Accessing the service by climbing or jumping.

(e) Accessing unauthorized areas.

(f) Using any offensive language or acting in a manner that offends public morals or is inappropriate or contrary to public taste.

(g) Causing nuisance to passengers, employees of the carrier, or subordinates of the carrier.

(h) Involving or asking others to engage in illegal activities or activities that violate the regulations and laws in force in the Kingdom.

(i) Putting bags and belongings on the seats.

(j) Closing entrances and aisles, and not giving other passengers enough space to move when entering and leaving the train.

3․ A passenger waiting to board the train shall first allow the passengers on board to exit before he himself boards.

4․ A passenger shall adhere to sitting in the seat designated for him only, and if there are persons with disabilities, the elderly, or families with children, he shall change seats.

5․ A passenger shall not smoke on board the means or in areas where it is prohibited.

6․ A passenger shall refrain from any action on board the train or while riding it that may pose a risk to the safety of transport operations or other passengers, or disturb passengers in an unacceptable manner, otherwise he will be excluded from the service without being entitled to a refund of the ticket price, without prejudice to any other punishments that may be imposed on him as a penalty for violating the provisions of the regulation.

7․ A passenger does not have the right to discontinue his journey and resume it as he wishes, unless the terms and policies of the carrier include otherwise.

A passenger shall comply with any redistribution and allocation of seats that the carrier may resort to when necessary, especially those related to security and safety.

Article 15
Compliance with Safety Requirements

1․ ‏Passengers must be aware of matters considered unsafe and unacceptable behaviour, which includes but is not limited to the following:

(a) Causing obstruction and danger to passengers and employees of the carrier.

(b) Placing any objects that may obstruct the movement of passengers or the train.

(c) Misusing any security or safety devices or equipment, including emergency exits and alarm and emergency equipment, in cases other than those required for that purpose.

(d) Sticking hands, feet, body part, or anything else out of windows or doors, or resting feet on seats.

(e) Engaging in actions or discussions that would harass or intimidate passengers, including acts of violence, threats, vandalizm, or violent behavior likely to provoke a violent response.

(f) Threatening to cause damage to the service or disrupt operations related to it.

(g) Obstructing the efforts of employees in the context of responding to emergencies or while performing operational or maintenance tasks.

(h) Refusing to undergo inspection by employees of the carrier on suspicion of carrying unauthorized materials.

(i) Obstructing the movement of the train or obstructing the operation or provision of any of the services related to the railways of the carrier.

(j) Entering or attempting to enter or exit the train from places other than those designated for this, or after the train has moved.

2․ Passengers waiting at stations shall not let their children play on platforms or near the train track and shall not attempt to approach the train until it has come to a complete stop.

3․ A passenger shall immediately report any safety hazard, broken or malfunctioning equipment, suspicious activity, strange odor, or unattended package.

Article 16
Compliance with Legal Requirements

When using the service outside the borders of the Kingdom, a passenger shall comply with all security and customs requirements, present supporting documents, adhere to the schedules of permitted items or animals, and be present for inspection whenever requested to do so.

Chapter Four
Rights of Railway Users Within Cities

Article 17
Helping and Enabling Persons with Disabilities and Reduced Mobility to Benefit from the Service

1․ A carrier and infrastructure manager shall provide assistance to passengers with disabilities or reduced mobility, and train the appropriate staff to deal with various cases free of charge on designated trains and stations.

2․ A carrier and infrastructure manager shall make every effort to provide assistance when passengers with disabilities arrive at the station, whether to board the train, disembark it, or leave the station.

3․ A carrier shall train its employees who serve passengers with disabilities and reduced mobility to receive adequate and appropriate training on how to deal with their different needs, so that it covers—at a minimum ‏—the points mentioned in annex 2‏ (Training for Dealing with Persons with Disabilities or Reduced Mobility).

4․ All information relating to the preparation of stations to meet the requirements of persons with disabilities and reduced mobility in regard to accessibility must be made available, through their display or publication on the internet, smart application programs, or in any other formats that are easily accessible to the persons concerned with the service, for example, but not limited to: Large print, simple language, Braille, electronic communication means that can be accessed using adaptive technology, or audio tapes. When making changes to the conditions of access to services and facilities at stations, such information must be published immediately, so that passengers who request assistance are aware of any potential restrictions on use.

5‏. Providing any mobility equipment required to transport passengers with disabilities or reduced mobility from the designated area to request assistance to board the vehicle and assisting them in doing so.

6․ Carriers and infrastructure managers shall be keen on providing all necessary facilities for the reception and service of passengers with disabilities or reduced mobility shall ensure that trains, stations, passenger waiting areas, and facilities are easily accessible to them and shall remove all physical and operational barriers.

Article 18 Right to Information

1․ A carrier shall provide passengers with the necessary information before and during the journey in a clear manner in accordance with annex 1 (Essential Travel Information), and where necessary, this information must be provided in accessible formats upon request.

2․ The necessary instructions must be provided clearly to passengers while they are at stations or trains through various means, for example: Audio announcement systems, text messages, guidance signboards, electronic screens, and employees present in stations and trains.

3․ Ticket must be sold through approved points of sale, for example, ticket offices, ticket machines, smart applications, and the internet.‏

4‏. A carrier shall publish its policies and procedures in Arabic and English through available means, in addition to displaying them in sales offices, stations, the website, and the electronic application, if any.

5․ A carrier shall announce any material change in the provision of the service, its timings, or any other procedure that may affect its timing.

6․ Announcing the list of prohibited baggage.

7․ A carrier shall announce any prices or fees added to the price and any changes or modifications desired by the passenger when purchasing the ticket.

8․ A carrier shall set a policy that clarifies the procedures and fees for cancelling each type of ticket provided, and it must be approved by the authority.

9․ A carrier shall comply with the principle of transparency in its announcements of journey conditions.

10‏. A carrier shall draft its own policies and procedures that are consistent with this mechanism, and they must be approved by the authority. In accordance with annex 3 (Policies Required to Be Submitted to the Transport General Authority).

11‏. A carrier shall announce this mechanism and its policies related to the terms and conditions.

Article 19
Means of Transport, Stations, and Service Facilities

1․ A carrier shall ensure the following:

(a) Providing the service to passengers in accordance with the highest standards of quality, safety, comfort, and security.

(b) A carrier shall identify prohibited baggage and announce it to passengers.

(c) A carrier shall clearly announce the opening and closing times of the stations.

(d) Ensuring that there is a set of first aid kits on board every journey and at stations.

(e) That employees behave politely with passengers, and observe all applicable laws and regulations related to the operation of the service.

(f) Refunding ticket amounts in the event of service interruption in accordance with a policy prepared by the carrier and approved by the authority.

(g) Displaying or announcing journey schedules, including departure and arrival times and boarding gate closing times.

2․ A carrier shall ensure that trains, stations, platforms, service carriages, and other facilities operate efficiently and to a high standard, and in particular shall ensure that they are clean, safe, and available for use by passengers.

Chapter Five
Obligations of Users of Railways Within Cities

Article 20
Obligation to Have a Valid Ticket Throughout the Journey

1․ A person is not entitled to benefit from railway transport services unless he purchases the appropriate ticket from the approved sales outlets.

2․ ‏A passenger must have a valid ticket throughout the journey, and shall show the ticket to the employees of the carrier or authorized inspectors upon request. If the passenger does not have a valid ticket, he must be dealt with in accordance with the Schedule of Violations for Users of Railway Transport, Stations, and Facilities.

3․ A passenger holding a special ticket issued in his name or for a specific category to which discounts apply according to the policy of the carrier shall prove his identity and entitlement to them at any time he is requested to do so.

4․ A ticket is not considered valid if the passenger fails to prove its authenticity, if it has been changed without referring to the carrier after it is issued, or if it has been forged.

Article 21
Obligations Relating to Baggage and Other Items

1․ A passenger is not allowed on board the means or at any of the stations or facilities to bring items that are not permitted to be transported in accordance with the policy of the carrier, if the passenger cannot carry them himself, or if the materials are dangerous or flammable, are likely to cause injury or obstruction to other passengers or the employees of the carrier, or are likely to cause damage to the means or facilities.

2․ A passenger is responsible for supervising his hand baggage and belongings he brings with him, including animals.

Article 22
Obligations of Passengers with Disabilities and Reduced Mobility

1․ Passengers with disabilities or reduced mobility who use wheelchairs or other mobility equipment shall enter the means through entrances designated to serve them.

2․‏ Passengers shall ensure that their wheelchairs or mobility equipment are properly positioned in the designated area on board the means.

3‏. If the means is full and the designated areas on board are occupied by wheelchairs or other mobility equipment, the passenger shall not board to avoid any risk to his safety and to ensure the comfort of other passengers.

Article 23
Obligations Relating to the Use of Means of Transport and Facilities

A passenger shall follow the instructions given by the employees of the carrier or the employees of the infrastructure manager as appropriate, and in particular shall adhere to the rules for the use of the means of transport, stations, and facilities and within the scope of their use only, including but not limited to:

(a) Not infringing on the property of others.

(b) Not misusing, vandalizing, or causing any damage to the means of transport, facilities, equipment, or other public property.

(c) Not misusing the designated vehicle parking facility where the service is provided, including the passenger leaving his private car in those parking spaces outside the acceptable usage limits, misusing parking meters, or parking his vehicle in areas or parking spaces that are not permitted, in violation of the traffic law and its executive regulation or the restrictions imposed within the vehicle parking facility.

Article 24
Complying with Journey Conditions

1․ ‏Passengers shall observe the minimum rules of conduct when benefitting from the service, including but not limited to refraining from the following:

(a) Using bicycles, skates of any kind, or skateboards, whether on board the means of transport or at stations or facilities.

(b) Sleeping in parking designated for passengers on roads, prayer rooms, or any place where sleeping is prohibited.

(c) Accessing means of transport or infrastructure by climbing or jumping.

(d) Accessing unauthorized areas.

(e) Using any offensive language, acting in a manner that offends public morals or is inappropriate or contrary to public taste, or fighting with passengers.

(f) Causing nuisance to passengers, employees of the carrier, or employees of the infrastructure manager.

(g) Involving or asking others to engage in illegal activities or activities that violate the applicable regulations for using a public facility.

(h) Operating any device that produces a loud or disturbing sound to others, such as radios, telephones, or other similar devices without earphones, whether at stations or on means of transport. Passengers are also required to put their phones on silent mode and not talk loudly on the phone during the journey, especially on long journeys.

(i) Placing bags or other items on the seats.

(j) Closing entrances to service delivery areas, especially on board the means of transport, and not giving other passengers enough space to move when entering and leaving the train.

(k) Entering the means of transport if it is full of passengers.

(l) Bringing baggage that cannot be placed in the baggage hold (due to its size), that the passenger cannot carry himself, or that could cause damage to the means or facilities.

2‏. A passenger shall present the identity card to the employees of the carrier or representatives of the authority or other competent entities upon request.

3․ A passenger shall present a valid ticket upon inspection, or upon request from the crew of the carrier or inspectors.

4․ A passenger waiting to board a means shall first allow the passengers on board to exit before he boards.

5․ A passenger shall adhere to sitting in the seat designated for him only, and if there are persons with disabilities, the elderly, or families with children, he shall change seats.

6․ A passenger shall not smoke on board the journey or in any other place where it is prohibited, whether in the station or any of the service facilities.

7‏. Passengers shall not eat food on board the journey, except for young children and some special cases that can be reasonably justified, such as people with diabetes or pregnant women.

Article 25
Compliance with Safety Requirements

1․ ‏Passengers must be aware of what is considered unsafe and unacceptable behaviour, which includes but is not limited to the following:

(a) Causing obstruction and danger to passengers and employees of the carrier.

(b) Placing any objects that may obstruct the movement of passengers or the means of transport.

(c) Misusing any security or safety devices or equipment, including emergency exits and alarm and emergency equipment, in cases other than necessary cases that require this.

(d) Sticking hands, feet, body part, or anything else out of windows or doors, or resting feet on seats.

(e) Engaging in actions or discussions that would harass or intimidate passengers, including acts of violence, threats, vandalizm, or violent behavior likely to provoke a violent response.

(f) Threatening to cause damage to the service or disrupt operations related to it.

(g) Obstructing the efforts of employees in the context of responding to emergencies or while performing operational or maintenance tasks.

(h) Refusing to undergo inspection by employees of the carrier on suspicion of carrying unauthorized materials.

(i) Obstructing the movement of the means of transport in any way that would impede the operation of the service.

(k) Entering or attempting to enter or exit the means from places other than those designated for that purpose or after it has moved.

2․ Passengers waiting at stations shall not let their children play on the passenger boarding platforms or near the track of the means, and shall not attempt to approach it until it has come to a complete stop.

3․ ‏A passenger must be aware of the emergency signs and the procedures to be followed in the event of an emergency.

4․ A passenger shall immediately report any safety hazard, broken or malfunctioning equipment, suspicious activity, strange odor, or unattended package.

5․ Not attempting to board a means by crossing from places other than those designated for that purpose after disembarking from the means of transport.

6․ A passenger shall refrain from any action on board the train or while riding it that may pose a risk to the safety of transport operations or other passengers, or disturb passengers in an unacceptable manner, otherwise he must be removed from the service without being entitled to a refund of the ticket price, without prejudice to any other punishments that may be imposed on him as a penalty for violating the provisions of the mechanism and the regulation.

Chapter Six
General Provisions

Article 26
Force Majeure

A carrier, in cases of force majeure, is exempt from the compensation provided for in this mechanism, based on the approval of the authority, if this is due to bad weather conditions that endanger the safe operation of the train, or if this is due to exceptional circumstances or force majeure that hindered the regularity of the service, and it is not possible to overcome this despite taking all reasonable measures.

Article 27
Service Delivery Policy

A carrier shall set a policy for providing the service in accordance with the provisions of the regulation and this mechanism, which must specify the scope of the service, its quality standards, the conditions for obtaining it, the rights of beneficiaries, the mechanism for receiving and resolving complaints, and the means of communication with the service provider, as provided in annex 3 (Policies Required to Be Submitted to the Transport General Authority), and this policy must be approved by the authority.

Article 28
Ticketing Systems

1․ ‏Tickets must be sold and distributed through approved points of sale, such as ticket offices, ticket machines, smart applications, and the internet, as well as on board trains.

2․ A carrier shall provide reliable, integrated, and efficient ticketing systems, which facilitate the ticket booking process for all passengers.

3․ ‏A carrier shall change or modify the booking if this is the result of an error in the ticketing system without the passenger incurring any fees resulting from this.

Article 29
Complaints of Users of Rail Transport

A carrier shall establish a clear and publicized mechanism for receiving complaints, notification of their receipt, and the method of processing and responding to them, and it must be approved by the authority and must at the minimum be as follows:

1․ A passenger shall submit the complaint to the carrier within 30 (thirty) days from the specified date of the date of the incident.

2․ A carrier shall issue an acknowledgement of receipt of each complaint that must state its date, within 5 (five) business days from the date of receipt, and the carrier shall notify the passenger within 10 (ten) business days from the date of receipt of his complaint of its acceptance or rejection. If it is accepted, the period for processing the complaint must not exceed 30 (thirty) days from the date of receipt.

3․ In the event that a passenger is not satisfied with the handling of his complaint by the carrier or in the event that the carrier exceeds the specified period for handling it without responding to it, the passenger has the right to refer the complaint to the authority based on article 71 of the executive regulation, within 30 (thirty) days from the date of notification of the result of handling the complaint or from the date of expiry of the specified period for handling it according to paragraph 2 of this article, and the authority shall decide on the complaint within 30 days from the date of completion of the complaint documents.

4․ If the complainant is not satisfied with the handling of his complaint by the authority, the complainant has the right to submit his complaint to the committee within a period not exceeding 30 days from the date of notification of the decision of the authority or the expiration of the period without the authority issuing a decision.

5․ ‏The committee shall consider and decide on the complaint in accordance with its rules of procedure.

6․ If the complainant is not satisfied with the decision of the committee, he may file a grievance against the decision of the committee before the Administrative Court within 60 days from the date of his notification of the decision of the committee.

7․ A carrier shall train employees to receive complaints, and shall set up a unified and integrated call center to receive inquiries and complaints that includes: A unified number—social media—and any other channels, and shall announce them to all segments of beneficiaries.

8․ In regard to the complaints handling system, a carrier shall clarify the processing periods, the processing mechanism, and the escalation mechanisms to the authority.

9․ A carrier shall provide the authority with periodic reports on complaints in the format required by the authority.

10․ A carrier shall respond to the authority and provide it with any information related to the complaints within five days from the date on which the authority refers the complaint to the carrier.

Article 30
Complaints of Railway Users Against Violations

1․ ‏A passenger shall submit his complaint regarding the violation to the authority within 30 days from the date of notification of the violation, and the authority shall decide on the complaint within 30 days from the date of completion of the complaint documents.

2․ If a complainant is not satisfied with the handling of his complaint against the violation by the authority, he has the right to submit his complaint against the violation to the committee within a period not exceeding 30 days from the date of notification of the decision of the authority or the expiration of the period without the authority issuing a decision.

3․ The committee shall consider and decide on the complaint against the violation in accordance with its rules of procedure.

4․ If a complainant against the violation is not satisfied with the decision of the committee, he may file a grievance against the decision of the committee before the Administrative Court within 60 days from the date of his notification of the decision of the committee.

Article 31
Amounts Due or Compensation

1․ Compensation or amounts to be refunded to a passenger must be paid in accordance with the payment method used to purchase the tickets or by any payment method accepted by the passenger.

2․ In the event that a passenger requests to cancel or modify the journey, the process of refunding the amounts due must be completed in accordance with the policies of the carrier, within a period not exceeding 14 days from the date of submitting the cancellation or modification request to the carrier.

3․ The payment of any compensation due to a passenger, including the value of the tickets, must be completed within a period not exceeding 30 days from the date of receipt of the complaint specified in article 29(2).

Article 32
Complaints from Carriers and Infrastructure Managers

1․ A passenger is liable to the carrier, the infrastructure manager, or any other relevant service provider for any loss or damage resulting from the actions of the passenger or failure to comply with his obligations under this mechanism, including any damage caused by him to the means of transport, the station, or any of their internal facilities or any other infrastructure components, unless he proves that the loss or damage is caused by circumstances that he could not have avoided or by force majeure.

2‏. When a passenger causes damage to the means of transport, the station, any of their internal facilities, or any other infrastructure components subject to this mechanism, the carrier or infrastructure manager shall assess the damage caused by the passenger and claim compensation from the passenger for the damage.

3․ A passenger shall pay the compensation assessed by the carrier or infrastructure manager. If the passenger is not satisfied with the value of the compensation, he may submit his complaint in accordance with the procedures contained in article 29 of this mechanism.

4․ In the event that a passenger does not pay the compensation assessed by the carrier or the infrastructure manager, the carrier or the infrastructure manager may submit its complaint to the authority, in accordance with the following procedures:

(a) The carrier shall submit the complaint to the authority within 15 days from the date of the claim for compensation.

(b) ‏ The carrier shall explain in his complaint—at a minimum—the following information: Damage caused by the passenger, journey details, passenger details, facts of the violation, photos or evidence, damage assessment, and supporting documents.

(c) ‏The authority shall notify the carrier of the outcome of the complaint within 30 days from the date of receipt. If the complaint is rejected, the rejection by the authority must be reasoned.

(d) A carrier shall respond to the authority and provide it with any information related to complaints within five days from the date of the request by the authority.

(e) If a passenger or third party is proven to be liable for the damage—without prejudice to the right to impose a fine—he shall bear the compensation for the damage, and the value of the compensation owed to the carrier for the damages he causes or made must be determined.

‏5․ In the event that a carrier is not satisfied with the handling of its complaint by the authority or in the event that the authority exceeds the specified period for handling it without responding to it, the carrier has the right to submit a complaint to the committee within 30 days from the date of its notification of the result of handling the complaint or from the date of expiry of the specified period for handling it in accordance with subparagraph (c) of this paragraph.

6․ ‏The committee shall consider and decide on the complaint in accordance with its rules of procedure.

7․ If the complainant is not satisfied with the decision of the committee, he may file a grievance against the decision of the committee before the Administrative Court.

Article 33
Entry into Force

This mechanism comes into effect 60 days after the date of its publication in the official gazette, replaces the provisions related to railways in the Detailed Mechanism of the Regulation of Rights and Obligations of Public Transport Users, and repeals all provisions that conflict with it.

Annexes

Annex 1
Essential Travel Information

Ticketing service providers or infrastructure managers shall provide:

First
Pre-Journey Information

1‏. General conditions applicable to the contract of carriage.

2‏. Journey schedules showing the duration of the journey.

3․ Pricing schedules and lowest price conditions.

4‏. Benefitting from the services available in facilities designated for persons with disabilities and their conditions.

5․ Possibility of transporting baggage and its conditions.

6‏. Seat classes available on the journey.

7‏. Activities that could potentially disrupt or delay the services.

8․ Services available on board the vehicle or station.

9․ Procedures for recovering lost baggage.

10․ Complaint submission procedures.

Second
Information During the Journey

1․ Services available on board the vehicle.

2‏. Next stop.

3‏. Delay.

4‏. Providing information about the journey, including arrival times and stops.

Annex 2
Training for Dealing with Persons with Disabilities or Reduced Mobility

First
Disability Awareness and Requirements

1․ Training of employees who deal directly with passengers must include the following:

2‏. Awareness and appropriate responses to the requirements of passengers with physical, sensory (hearing and visual), non-apparent, or learning disabilities, including how to distinguish between different abilities of people.

3․ Recognized service animals.

4‏. Dealing with unexpected events, such as emergencies and evacuations.

5‏. Skills for dealing with others and methods of communicating with the deaf and mute, persons with visual impairments, and persons with speech disabilities.

6․ How to handle wheelchairs and other mobility aids carefully.

Second
Disability Assistance Training

Training of employees who assist people with reduced mobility must include the following in particular:

1․ How to assist wheelchair users to move to and from a wheelchair.

2‏. Skills in providing assistance to persons with disabilities and persons with reduced mobility to travel with a recognized assistance animal, and orientation on the role and needs of such animals.

3․ Techniques for accompanying visually impaired passengers and for handling and transporting recognized service animals.

4․ Understanding the types of equipment that can assist persons with disabilities and persons with reduced mobility and knowing how to operate such equipment.

5‏. Knowledge of first aid.

Annex 3
Policies Required to Be Submitted to the Transport General Authority

Policies Additional Notes
The traveller charter in accordance with the provisions of the regulations and the detailed mechanism, which must include the following:*

First
A summary of the provisions of the regulation and the detailed mechanism, which must include the following:*

– Rights of railway users.

– Obligations of railway users.

Second
Pre-Journey Information:

– General conditions applicable to the contract of carriage.

– Mechanisms and conditions for the lowest prices.

– Summary of services provided and a map of the network and accessible stations.

– Available services for persons with disabilities and their conditions.

– A list of prohibited items on board the means, as well as the possibility of allowing them and the conditions for this.

– Seat classes available on the journey.

– Activities that could potentially disrupt or delay the services.

– Procedures for handling checked baggage, whether lost, damaged, or delayed in delivery.

– Any additional information that the transport service provider deems necessary to add.

Third
Description of the Information That Will Be Provided During the Journey:

– Services available on board the vehicle.

– Next stop.

– Delay in main connectivity services.

*Where applicable to the transport service provided
Policy for dealing with persons with disabilities and reduced mobility in accordance with the provisions of the detailed mechanism, which must include the following:*- Information on access to the station.

– Services for persons with disabilities and reduced mobility.

– Description of the ticketing service and assistance request mechanisms.

– Conditions for persons with disabilities and reduced mobility.

– Equipment available for passengers with special needs.

– Passenger assistance mechanism at the station and on the train.

– Mechanism for notification of any changes in access to facilities and services.

– Monitoring and evaluation mechanism.

– Training employees to deal with persons with disabilities and reduced mobility.

– Emergency procedures.

– Any additional information that the transport service provider deems necessary to add.

*Where applicable to the transport service provided
Policy for dealing with complaints in accordance with the detailed mechanism, and the following information must be included:*The means available to passengers to submit complaints, inquiries, or suggestions, the ease of doing so, and the languages available, taking into account the needs of all passengers including those with disabilities and reduced mobility.

– Description of the mechanism for handling complaints and inquiries and the mechanism for following up on them.

– Response times for complaints, processing and resolution times, and escalation mechanisms.

– Monitoring and evaluation.

– Training employees to deal with complaints, inquiries, or suggestions.

– Any additional information that the transport service provider deems necessary to add.

*Where applicable to the transport service provided

Published in Umm Al-Qura 5074 issued on 7 March 2025.

Categories
Council of Ministers Decision

Council of Ministers: Decision 597 Amending the Organizational Arrangements for the National Program for Developing the Information Technology Sector

Arabic

The Council of Ministers,

after perusal of Royal Court File 74707 dated 16 Shawwal 1445 [25 April 2024], which includes the Minister of Communications and Information Technology, Chairman of the Supervisory Committee of the National Program for the Development of the Information Technology Sector, Telegram 5545 dated 8 Shawwal 1445 [17 April 2024] regarding a proposal for remunerations for members of the supervisory committee of the program and its committees,

after perusal of the Organizational Arrangements for the National Program for the Development of the Information Technology Sector issued by Council of Ministers Decision 475 dated 15 Rajab 1441 [10 March 2020],

after perusal of Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3978 dated 20 Dhu Al-Qa’dah 1445 [28 May 2024] and Memorandum 2098 dated 11 Jumada Al-Thani 1446 [12 December 2024],

after perusal of the Council of Economic and Development Affairs Minutes 725/46/M dated 21 Rabi Al-Thani 1446 [24 October 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6575 dated 24 Jumada Al-Thani 1446 [25 December 2024],

hereby decides

First

Clause Third(3) of the Organizational Arrangements for the National Program for the Development of the Information Technology Sector issued by Council of Ministers Decision 475 dated 15 Rajab 1441 [10 March 2020] is hereby deleted.

Second

The National Program for the Development of the Information Technology Sector—established under clause First of Council of Ministers Decision 475 dated 15 Rajab 1441 [10 March 2020]—is hereby covered by the Controls for the Remuneration of Members of the Boards of Directors of Agencies and Their Committees approved by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023].

The Prime Minister

Issued on: 12 Sha’ban 1446
Corresponding to: 11 February 2025

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

Categories
Council of Ministers Decision

Council of Ministers: Decision 594 Amending the Law of the Public Prosecution and the Law of the Board of Grievances

Arabic

The Council of Ministers,

after perusal of Royal Court File 40445 dated 5 Jumada Al-Thani 1446 [6 December 2024] regarding amending article 4(1) of the Law of the Public Prosecution and article 4 of the Law of the Board of Grievances,

after perusal of the Law of the Public Prosecution issued by Royal Decree D/56 dated 24 Shawwal 1409 [29 May 1989],

after perusal of the Law of the Board of Grievances issued by Royal Decree D/78 dated 19 Ramadan 1428 [1 October 2007],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 713 dated 25 Safar 1446 [29 August 2024], Memorandum 1505 dated 1 Jumada Al-Awwal 1446 [3 November 2024],

and Memorandum 2146 dated 17 Jumada Al-Thani 1446 [18 December 2024],

after perusal of Shura Council Decision 128/12 dated 2 Jumada Al-Thani 1446 [3 December 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6690 dated 28 Jumada Al-Thani 1446 [29 December 2024],

hereby decides

First

Article 4(1) of the Law of the Public Prosecution issued by Royal Decree D/56 dated 24 Shawwal 1409 [29 May 1989] is hereby amended to read as follows:

1․ ‏A council named the “Public Prosecution Council” is hereby established and consists of the following:

(a) The Attorney General—Chairman

(b) The Deputy Attorney General—Member and deputy chairman

(c) Seven members of the Public Prosecution, none of whom are of a rank lower than Head of the Investigation and Prosecution Directorate A—Members

(d) Those with expertise and competence—Two members

The Attorney General shall nominate the members referred to in subparagraph (c), and the appointment of the members referred to in subparagraphs (c) and (d) must be by royal order for a period of four years renewable. The remuneration and benefits of the members of the Public Prosecution Council must be determined by royal order.

Second

Article 4 of the Law of the Board of Grievances issued by Royal Decree D/78 dated 19 Ramadan 1428 [1 October 2007] is hereby amended to read as follows:

A council named the “Administrative Judiciary Council”is hereby established in the board and consists of:

1․ The President of the Board of Grievances—Chairman

2․ The President of the Supreme Administrative Court—Member

3․ The most senior deputy president of the board—Member

4․ Four judges who meet the requirements for an appeal judge—Members

5․ Those with expertise and competence—Two members

The members referred to in paragraphs 4 and 5 must be appointed by royal order for a period of four years renewable. The remuneration and benefits of the council members must be determined by royal order.

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

The Prime Minister

Issued on: 12 Sha’ban 1446
Corresponding to: 11 February 2025

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

Categories
Ministerial Decision

Saudi Authority for Accredited Valuers: Decision 582 Amending the Rules Governing the Provision of Real Estate Valuation Services to Financing Entities

Arabic

The Chief Executive Officer of the Saudi Authority for Accredited Valuers,

based on the powers granted to him by law,

after perusal of Administrative Decision 525 dated 15 Muharram 1446, corresponding to 21 July 2024,

approving the Rules Governing the Provision of Real Estate Valuation Services to Financing Entities,

and perusal of article 8(11) and article 7(17) of the Regulation on the Powers of the Saudi Authority for Accredited Valuers issued by the board of directors of the authority Decision 3/B/23 dated 6 Muharram 1445 [24 July 2023], which includes the power of the chief executive officer of the authority to issue decisions and rules related to the profession and to restrict the provision of valuation services to platforms approved by the authority subject to its direct supervision and control,

and in pursuance of public interest,

hereby decides

First

As an exception to the effective date of the Rules Governing the Provision of Real Estate Valuation Services to Financing Entities stipulated in clause Second of Administrative Decision 525 dated 15 Muharram 1446 [21 July 2024], the provisions of article 6, article 13(1), article 14(3), and article 27(2) of the amended rules pursuant to clause Second of this decision hereby enter into force as of the date of completion of the stages of the official launch of the Qaim electronic platform, as determined by the competent department, and it must be published on the official website of the authority.

Second

The Rules Governing the Provision of Real Estate Valuation Services to Financing Entities are hereby amended as follows:

1․ A new paragraph numbered 8 is added to article 13 with the following text:

The confidentiality provisions contained in the Law on the Oversight of Banks and the Law on the Oversight of Financing Companies must be adhered to, the relevant instructions of the Saudi Central Bank must be compiled with, and the privacy of clients and personal and credit information and data must be protected, in accordance with the provisions of the Personal Data Protection Law, the related laws, and the relevant instructions and controls.

The order of the paragraphs is amended accordingly.

2․ The title of chapter 4 is amended to have the following text: “Qaim platform Requirements”, and article 14 is amended as follows:

The Qaim platform requires the following to provide real estate valuation services:

1․ Providing the documents and information necessary to carry out real estate valuation operations upon each valuation request through the Qaim platform.

2․ Obtaining the approval of the owner of the real estate subject to the valuation or whoever has a legal interest in it to carry out the real estate valuation service.

3․ All real estate valuation requests must be submitted and followed up on via the Qaim platform, and no other means must be used. The procedures stipulated in the rules must be followed in regard to it, without prejudice to the cases stipulated in article 30 of the rules.

4․ Responding to the comments received from the accredited valuer on the Qaim platform within a maximum period of five days from the date of submitting the comments, in a manner that enables the accredited valuer to complete his work.

5․ Reviewing the valuation reports within a period not exceeding ten days from the date the accredited valuer submits the report on the Qaim platform, and the report must be prepared after the expiry of the period without any final objection.

3․ Article 17 is amended as follows:

Without prejudice to the longer periods agreed upon by the financing entity and the valuation establishment to meet the professional requirements, the minimum time periods for fulfilling real estate valuation requests by valuation establishments via the Qaim platform must be as follows:

Asset type Asset location Area less than 1,000 m* Area from 1,000 m to less than 5,000 m Area from 5,000 m and above*
Empty land Within major cities One working day and after 24 hours of assigning the valuation request to the valuer, so that the request is completed on the second working day from the day the request is assigned. Two working days and after 48 hours of assigning the valuation request to the valuer, so that the request is completed on the third working day from the day the request is assigned. Three working days and after 72 hours of assigning the valuation request to the valuer, so that the request is completed on the fourth working day from the day the request is assigned.
Empty land Outside major cities Two working days and after 48 hours of assigning the valuation request to the valuer, so that the request is completed on the third working day from the day the request is assigned. Three working days and after 72 hours of assigning the valuation request to the valuer, so that the request is completed on the fourth working day from the day the request is assigned. Four working days and after 96 hours of assigning the valuation request to the valuer, so that the request is completed on the fifth working day from the day the request is assigned.
Apartment/duplex/building/villa and the like* Within major cities One working day and after 24 hours of assigning the valuation request to the valuer, so that the request is completed on the second working day from the day the request is assigned. Two working days and after 48 hours of assigning the valuation request to the valuer, so that the request is completed on the third working day from the day the request is assigned. Three working days and after 72 hours of assigning the valuation request to the valuer, so that the request is completed on the fourth working day from the day the request is assigned.
Apartment/duplex/building/villa and the like* Outside major cities Two working days and after 48 hours of assigning the valuation request to the valuer, so that the request is completed on the third working day from the day the request is assigned. Three working days and after 72 hours of assigning the valuation request to the valuer, so that the request is completed on the fourth working day from the day the request is assigned. Four working days and after 96 hours of assigning the valuation request to the valuer, so that the request is completed on the fifth working day from the day the request is assigned.

*The area of the real estate is calculated in accordance with the land area plus the building surface area.

4‏. Article 23 is amended as follows:

The valuation report submitted by the accredited valuer may be rejected—via the Qaim platform—in the following cases:

1 ‏. Failure to submit the valuation report within one working day of the expiry of the period specified for depositing it in the Qaim platform.

2․ If the valuation request received from the financing entity includes the preparation of more than two reports for the real estate asset, and the difference in value between the report and the other reports prepared in the same request exceeds 15%.

3․ The accredited valuer does not respond to the comments of the financing entity on the report within one working day from the date of submission via the Qaim platform.

5․ The order of article 27 is amended to be article 28, and its text is amended as follows:

If the accredited valuer is removed in accordance with articles 26 and 27 of the rules, then he does not have the right to submit an application to be reinstated on the list except after one year has passed from the date of his removal. The same conditions and procedures stipulated in chapter 2 of the rules must be followed in the application.

The numbering of the above-mentioned articles is amended accordingly.

6 ‏. Article 27(1) is amended as follows:

Issuance of more than two decisions by the committee for considering violations by the accredited valuer for violations of the provisions of the law during a year, or issuance of a final decision with the punishment of suspension—irrespective of its duration‏—or with a fine exceeding half of its maximum limit during a year.

7‏. A new article numbered 29 is added as follows:

The authority, in coordination with the Saudi Central Bank, shall take the necessary measures it deems appropriate to ensure that the services and works of the financing entities and the valuation establishments included in the list are not affected by any interruption, disruption, or similar emergency circumstances that affect the business continuity of the platform and the regularity of its works, including the power to exempt from some provisions of these rules and their effective dates, provided that the exemption ends with the end of those emergency circumstances.

8․ The articles are reordered in accordance with the provisions of this clause.

Third

This decision must be published in the official gazette, comes into force from the date of its publication, and repeals any decisions that conflict with it.

Chief Executive Officer 
On behalf of Faisal bin Bader Al-Mandeel

Abdulaziz bin Abdullah Al-Mutlaq

Issued on: 12 Sha’ban 1446
Corresponding to: 11 February 2025

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

Categories
Royal Decree

Royal Decree D/169 Amending the Law of the Profession of Accounting and Auditing

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 [1 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 [20 August 1993],

based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [1 March 1992],

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

and after perusal of Council of Ministers Decision 571 dated 5 Sha’ban 1446 [4 February 2025],

have decreed as follows

First

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.

Second

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 matters requiring a legal procedure in this regard.

Third

His Royal Highness 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: 10 Sha’ban 1446
Corresponding to: 9 February 2025

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

Categories
Ministerial Decision

Ministry of Investment: Decision 1086 Approving the Executive Regulation of the Investment Law

Arabic

The Minister of Investment,

based on the powers entrusted to him by law,

based on article 15 of the Investment Law issued by Royal Decree D/19 dated 16 Muharram 1446 [22 July 2024],

after coordinating with the Ministry of Energy in drafting the provisions related to article 6 and article 7(3) and (4) of the Investment Law,

and pursuant to clause Fourth of Royal Decree D/19 dated 16 Muharram 1446 [22 July 2024] approving the Investment Law,

and in pursuance of the interest of work,

hereby decides

First

The Executive Regulation of the Investment Law is hereby approved in the form attached.

Second

This decision must be published in the official gazette, and comes into force from the date of entry into force of the law.

May Allah provide success.

Minister of Investment
Khaled bin Abdulaziz Al-Falih

Issued on: 8 Sha’ban 1446
Corresponding to: 7 February 2025

Published in Umm Al-Qura 5083 issued on 25 April 2025.

Categories
Laws and Regulations

The Executive Regulation of the Investment Law

Arabic

Issued by Ministry of Investment Decision 1086

Chapter 1
General Provisions

Article 1
Definitions

1․ The same meanings assigned in the law for the terms and phrases stipulated in article 1 of it apply to the regulation wherever they appear.

2․ The following terms and phrases—wherever they appear in this regulation—have the meanings assigned to each of them, unless the context requires otherwise:

(a) Law:
The Investment Law issued by Royal Decree D/19 dated 16 Muharram 1446 [22 July 2024].

(b) Ministry:
The Ministry of Investment.

(c) Regulation:
The executive regulation of the law.

(d) Comprehensive service center:
A center that includes liaison offices comprising representatives from government entities related to investment, and it provides its services to investors.

(e) Committee:
The committee for considering violations and imposing punishments stipulated in the law.

(f) Prohibited activities:
Activities in which a foreign investor is prohibited from investing—as a general rule—in accordance with the list issued by the screening committee.

(g) Restricted activities:
Activities that a foreign investor is allowed to practice in the Kingdom upon fulfilling the conditions and requirements related to practicing the activity.

(h) Screening committee:
The Standing Ministerial Committee for the Screening of Foreign Investments formed by virtue of Council of Ministers Decision 83 dated 30 Muharram 1443 [8 September 2021].

(i) Investor guide:
A guide issued by the ministry that includes the rules, procedures, and instructions related to the application of the law and the regulation, as well as the services provided by the ministry.

(j) Violation policing procedures:
The procedures governing the work of violation policing officers.

Article 2
Capital

The following assets—without limitation—are considered capital of value for the purposes of applying the law and its regulation:

(a) Cash and its equivalent, shares, stocks, and other forms of contribution to the capital of companies.

(b) Contractual rights, including construction contracts, concessions, and contracts where the consideration is—primarily—linked to the production rates, profits, or revenues of an establishment, as well as the right arising from contracts for the delivery or receipt of property or the execution of works of value under contractual agreements.

(c) Immovable and movable assets, and any other ownership rights related to them, including real estate mortgages.

(d) Intellectual property rights in accordance with the relevant laws in the Kingdom, including patents, industrial designs, trademarks, and trade secrets.

Chapter 2
Investor Rights

Article 3
Equal Treatment Between Local and Foreign Investors

1․ Without prejudice to the provisions of related laws and international agreements to which the Kingdom is a party, an investor enjoys equal treatment with other investors, and equal treatment between local and foreign investors, in similar circumstances.

2․ For the purposes of paragraph 1 of this article, the following factors must be taken into account to determine if the circumstances of investors are similar:

(a) Goods or services produced or consumed by an investor as part of his production inputs.

(b) The relevant sector.

(c) The volume of investment.

(d) The impact of the investment on the local economy or the environment.

3․ The provisions of paragraph 1 of this article do not prejudice the right of the ministry to regulate in accordance with local laws and regulations as required by the public interest, including, but not limited to, the protection of national security, public safety, and public order.

Article 4
Fair and Equitable Treatment

The following cases—without limitation—are considered a violation of the obligation to provide fair and equitable treatment:

1․ Denial of justice in criminal, civil, commercial, or administrative procedures.

2․ Material breach of due legal process, including a fundamental breach of the transparency of judicial and administrative procedures.

3․ Any apparent arbitrariness, and arbitrary treatment such as harassment and coercion.

4․ Unjustified targeted discrimination based on apparent illegitimate grounds.

Article 5
Indirect Expropriation

1․ A measure or series of measures is considered indirect expropriation if it has an effect equivalent to direct expropriation, such that it leads to the deprivation of the fundamental ownership rights of an investor in his investment without the formal transfer of ownership or direct expropriation.

The following factors must be taken into account to verify the occurrence of indirect expropriation:

(a) The economic impact of a measure or series of measures. It is not permitted to rely only on the negative impact on the economic value of an investment when determining if expropriation has occurred.

(b) The duration of the negative impact of the measure or series of measures.

(c) The nature and objective of the measure or series of measures.

2․ Non-discriminatory regulatory measures applied to protect legitimate public interests—including measures relating to public health, safety, and the environment—are not deemed indirect expropriation.

Article 6
Free Transfer of Funds

1․ Without prejudice to any applicable laws, regulations, and instructions, an investor has the right to freely transfer funds related to his investments to and from the Kingdom without delay, and these transfers include, but are not limited to:

(a) Initial capital and additional amounts for maintaining or increasing the volume of investments.

(b) All profits, capital gains, dividends, royalties, fees, and other current income and revenues.

(c) Payments made under a contract, including installments of loans related to the investments.

(d) Revenues generated from the liquidation or sale of the investment, in whole or in part.

(e) Earnings and salaries of employees engaged from abroad who perform works related to the investments.

2․ Notwithstanding the provisions of paragraph 1 of this article, it is permitted to delay or refuse the transfer in the implementation of applicable equitable and non-discriminatory legislation and in good faith, which relate to the following:

(a) Cases of bankruptcy, insolvency, or protection of the rights of creditors.

(b) Issuing, trading, or dealing in securities.

(c) Criminal offenses or penalties.

(d) Complying with orders or judgments issued in lawsuits.

3․ The provisions of paragraphs 1 and 2 do not apply to measures taken by the competent entities regarding financial services for reasonable and justified reasons, including measures to protect investors, depositors, insurance policyholders, or creditors of a commercial establishment providing financial services, or to ensure the stability and integrity of the financial system.

Chapter 3
Statistical Data and Information

Article 7
Providing Statistical Information and Data

1․ An investor has the right to request available information and statistical data from the ministry through its electronic website, unless the statistical information or data cannot be shared for reasons related to the application of the laws and decisions in force in the Kingdom.

2․ The ministry shall provide an investor with the statistical information or data available to it within a period not exceeding 30 working days from the date of submitting the request.

3․ The ministry may publish this statistical information and data in line with its objectives.

Chapter 4
Investment Incentives

Article 8
Eligibility Criteria for Investment Incentives

1․ The competent entity shall—in coordination with the relevant entities—grant investment incentives according to the classification it adopts for this purpose and in accordance with its laws, taking into account that the eligibility criteria for the incentives must be consistent with the objectives of the Investment Law and the rights granted to the investor by virtue of it.

2․ The competent entity shall publish the eligibility criteria for the incentives in the channels it designates for this purpose, in a manner that ensures easy access to them for the investor.

Chapter 5
National Register of Investors

Article 9
Establishing the National Register of Investors

1․ The ministry shall establish a comprehensive national register of information and data related to investments of investors, and shall supervise its management and development in order to achieve its purpose.

2․ The competent entity shall provide the ministry with any data or information for the purpose of completing or updating the register, and this includes the integration of digital platforms with the competent entity.

3․ The ministry may, in cooperation with the competent entity, hold periodic meetings for the purpose of establishing, updating, and developing the operations of the national register of investors and ensuring the achievement of its benefits, and for this purpose, it may sign joint agreements and enable dedicated work teams for this.

4․ The ministry may require the provision of its services, or part of them, to an investor based on the updating of his data in the register, and the investor guide must clarify the mechanism for this.

Article 10
Protection and Utilization of Information

1․ The ministry shall ensure the protection and guarantee the security and confidentiality of the information and data available in the national register of investors by establishing appropriate and effective procedures for this purpose.

2․ The ministry and the competent entity may utilize the information and data available in the register as a source for studies and research aimed at developing the investment environment.

Chapter 6
Registration

Article 11
Registration Application

1․ If an applicant is a natural person, he shall submit the following data upon registration:

(a) Applicant name.

(b) Applicant place of residence and nationality.

(c) Economic activity that he will practice.

(d) Capital.

(e) Amount of the expected contribution to the registered capital of the investment subject of the application.

(f) Any other information and documents specified by the ministry in the investor guide.

2․ If an applicant is a legal person, it shall submit the following data upon registration:

(a) Establishment name, place of incorporation, and place of residence if different from place of incorporation.

(b) Scope of business of the applicant and the investment activity, including the economic activities that it will practice.

(c) Registered capital.

(d) Amount of the contribution to the registered capital of the investment subject of the application.

(e) Details of the owner, shareholders, or those who control the foreign investor and the beneficial owner of the foreign investor, as the case may be.

(f) Any other information and documents specified by the ministry in the investor guide.

3․ The registration applicant shall acknowledge the undertakings prepared by the ministry, which include an undertaking of the accuracy of all information and documents he submits, and this is considered a prerequisite for the acceptance of the application.

4․ The ministry may request any additional information or documents it deems necessary in the event that it determines that the information stipulated in paragraphs 1 and 2 of this article to be insufficient or incorrect.

Article 12
Notice of Registration

1․ The ministry shall notify a registration applicant of the available activities within a maximum period of ten working days from the date of his fulfillment of all registration requirements.

2․ The ministry shall notify a registration applicant in the event that the registration application is incomplete or if he is required to provide additional information. The applicant shall provide the necessary information within a period specified by the ministry, which must not be less than 15 working days. The registration application is considered cancelled after the expiry of the mentioned period without the submission of the information or documents mentioned in the notification of the ministry.

Article 13
Annual Update

1․ A registered investor shall submit an annual update to the ministry regarding the undertakings acknowledged upon registration, and any new undertakings approved by the ministry. This includes any changes, information, or data recorded in the national register of investors. The ministry shall notify the registered investor of the outcome of the submitted update within five working days of its submission.

2․ A registered investor may submit an annual update within the 60 working days preceding the date of the annual update.

3․ The ministry shall notify an investor registered with it 30 working days prior to the date of the annual update date of the need to submit it.

4․ The ministry shall notify an investor registered with it upon the date of the annual update by giving him a grace period not exceeding 30 working days to submit the update.

5․ An investor registered with the ministry may apply to reactivate his registration within a period not exceeding three years from the end of the grace period referred to in paragraph 4 of this article.

6․ An investor registered with the ministry shall reregister himself in accordance with the procedures specified in the investor guide if he exceeds the period specified in paragraph 5 of this article.

Article 14
Deregistration

1․ An investor registered with the ministry may apply for deregistration based on his desire, provided that he submits all the documents and information specified by the ministry in the investor guide.

2․ The ministry shall notify the investor registered with it if it becomes apparent that the application is incomplete or has not been submitted in accordance with the mechanism adopted in the investor guide. The investor shall rectify the deficiencies within 15 working days from the notification, otherwise the application is considered cancelled.

3․ The ministry shall deregister an investor registered with it in the following cases:

(a) Termination of all registered investments by virtue of a final decision or a final court judgment, in accordance with the laws in force in the Kingdom.

(b) Issuance of a decision to suspend a foreign investment for reasons relating to the protection of national security in accordance with chapter 9 of the regulation.

(c) Issuance of a decision that includes a deregistration punishment by the committee.

4․ The ministry shall notify an investor registered with it of the deregistration decision within five working days from the date of receiving the complete deregistration application or from the date it carries out deregistration, according to paragraph 3 of this article.

5․ A deregistered investor is prohibited from practicing any investment activities in the Kingdom after the issuance of the deregistration decision, unless he submits a new registration application to the ministry in accordance with the procedures stipulated in the regulation.

6․ The deregistration stipulated in this article is not deemed to forfeit the rights claimed by a third party.

Chapter 7
Excluded Activities

Article 15
List of Excluded Activities

The screening committee shall issue a list of excluded activities, specifying the prohibited or restricted activities and any updates to them, and the ministry shall publish this list in the investor guide.

Article 16
Application for Approval to Invest in Excluded Activities

1․ A foreign investor wishing to practice an excluded activity shall submit an approval application to the ministry, which shall refer it to the screening committee. The ministry and the screening committee shall establish the appropriate procedures for registering this application, and shall publish them in the investor guide.

2․ The screening committee may request—through the ministry—any additional information or documents it deems necessary to decide on the approval application submitted under this article.

Article 17
Notification of Receipt of Application

1․ The ministry shall notify a foreign investor through the means adopted by it upon receipt of the application for approval to practice an excluded activity.

2․ The ministry shall notify a foreign investor in the event of an incomplete application for approval to invest in excluded activities or when it is not submitted in accordance with the approved procedures. The foreign investor shall rectify the deficiencies within a period not exceeding 15 working days from the notification, otherwise the application is considered cancelled.

Article 18
Notifying a Foreign Investor of the Decision of the Screening Committee

The ministry shall notify a foreign investor of the decision of the screening committee on the practice of an excluded activity within five working days from the date of receiving the decision.

Article 19
Conditions for Resubmission of the Application

A foreign investor may, in the event that his application to invest in excluded activities is rejected, resubmit his application, provided that it includes the following:

(a) Reference number of the first application.

(b) Any information or documents that have not been previously submitted that require reconsideration of the application.

Article 20
Changes to Restricted Activities

1․ A foreign investor shall submit an application to the ministry for approval of any change in the ownership of his investment in a restricted activity, and shall comply with the specified procedures for submitting the change application stipulated in the investor guide.

2․ The screening committee shall review the submitted change application—after it is referred to it from the ministry—in accordance with its established procedures. The provisions stipulated in articles 15 to 18 of this chapter apply to the submitted application.

Chapter 8
Comprehensive Service Center

Article 21
Objectives of the Comprehensive Service Center

1․ The comprehensive service center of the ministry shall facilitate communication between an investor and the ministry regarding procedures related to the implementation of the regulation, including the following:

(a) Registering, updating, and deregistering.

(b) Submitting an approval application for investment in excluded activities.

(c) Applications to obtain information or documents, and any communication related to the procedures taken in accordance with the regulation.

2․ The comprehensive service center, in coordination with the competent entity, shall facilitate for an investor to obtain the necessary legal approvals to practice the activities in accordance with the laws in force. The investor guide shall specify any services provided by the center regarding these approvals, taking into account the mandates granted to the competent entity.

Chapter 9
Protection of National Security

Article 22
Procedures for Suspending Foreign Investments

1․ The ministry may coordinate with the competent entity—including the screening committee regarding foreign investments that threaten national security—before commencing the procedures mentioned in this chapter, during those procedures, and after their completion.

2․ The ministry may request any information or documents that it deems—as determined by it—to be important for examining the impact of foreign investment on the national security of the Kingdom. The ministry shall set the necessary measures to maintain the security and confidentiality of the information or documents submitted to it.

3․ The ministry may hold discussions with a foreign investor before the issuance of a suspension decision to evaluate alternative measures if it finds—as determined by it—that such measures are sufficient to avert risks that threaten national security.

Article 23
Notifying a Foreign Investor of a Suspension Decision

The ministry shall notify a foreign investor of the suspension decision, and he may file a grievance against it according to the laws in force in the Kingdom.

Chapter 10
Addressing Investor Complaints

Article 24
Receiving Complaints

1․ The ministry shall establish a system for receiving investor complaints, and its mechanism must be determined in coordination with the competent entity, regarding complaints about decisions and measures that affect his investment activities, including:

(a) Measures taken or decisions issued in violation of investor rights specified in the relevant laws in force in the Kingdom, or specified in international investment agreements or contracts signed between the investor and any other party.

(b) Challenges of an illegal nature facing the investor.

2․ An investor complaint submitted to the ministry is not considered a judicial procedure and does not affect the right of an investor to commence a lawsuit before the judicial entities or competent committees, or to resort to one of the agreed-upon alternative dispute resolution methods.

3․ The ministry shall seek to address complaints in full transparency with the investor and without discrimination.

Article 25
Complaints Procedure

1․ An investor shall submit his complaint to the ministry, accompanied by all relevant documents and information related to the subject matter of the complaint, including the following:

(a) Summary of the facts and events relevant to the complaint.

(b) Information about the investment project relevant to the complaint.

(c) Grounds supporting his complaint and its legal basis.

(d) Identifying the parties to the complaint.

(e) Statement of the measures taken by the investor to resolve the complaint.

(f) Estimated value of the damage sustained.

(g) Proposed solution to deal with the subject matter of the complaint.

(h) Any other information or documents requested by the ministry.

2․ The ministry shall notify an investor within ten working days from the date of receiving the complaint of its acceptance or rejection. The ministry shall undertake the procedures for considering the complaint if accepted.

3․ The ministry shall—in order to consider and address investor complaints—undertake the following:

(a) Obtaining clarification from the investor about the facts relevant to the complaint.

(b) Coordinating with the relevant competent entities.

(c) Studying the challenges facing the investor and exerting the necessary efforts to address them.

(d) Submitting recommendations and proposals in line with investor rights provided in the laws in force in the Kingdom and the international agreements to which the Kingdom is a party.

Article 26
Decisions Regarding Complaints

1․ The ministry shall submit its recommendations regarding a complaint to the parties to the complaint within 30 working days from the date of accepting the complaint, and shall inform the investor of this.

2․ The ministry shall notify an investor of the decision issued in regard to the complaint and its result.

Chapter 11
Violations

Article 27
Detecting and Policing Violations

1․ The minister or whoever he authorises shall—for the purpose of implementing violation policing procedures—issue a decision naming whoever he deems appropriate to carry out policing works in accordance with a guide issued by the ministry for this purpose.

2․ The ministry has the authority to police violations of the provisions mentioned in the law and the regulation, and it shall coordinate with the competent entity, according to the laws in force in the Kingdom, on the mechanism for verifying the occurrence of these violations. This authority includes:

(a) Obtaining records, documents, information, or any other requirements specified by the enforcement officer relating to the violation.

(b) Analyzing reports and data issued by an investor.

(c) Monitoring complaints from individuals and relevant entities.

(d) Procedures for verifying contracts and transactions with suppliers and customers.

(e) Communicating with the competent entity licensing the investor to provide data according to the nature of the investment activities he practices.

3․ An enforcement officer shall draw up a report on the violation detected and refer the violation to the committee.

Article 28
Removal of Non-Grievous Violation

A violator shall remove a non-grievous violation within the period specified by the ministry, provided that this period is not less than 30 working days from the date of being notified to remove the violation. The violator may submit a request to extend the period, along with clarifying the reasons requiring the extension, and the ministry may accept or reject the extension request.

Article 29
Non-Grievous Violations

The ministry shall prepare and publish a list of non-grievous violations in the investor guide.

Article 30
Grievous Violations

Practicing any of the following is deemed a grievous violation of the provisions of the law and the regulation:

(a) Practicing an investment without registering it.

(b) Practicing an investment for excluded activities without obtaining approval, after their expiry or cancellation, or in violation of the conditions relating to their practice.

(c) Changing ownership of restricted activities without obtaining prior approval.

(d) An investor provides misleading or false information to the ministry or the competent entity.

(e) An investor preventing or obstructing an enforcement officer from carrying out his mandate under the regulation.

Article 31
Formation of the Committee

1․ The minister shall issue a decision specifying the names of the committee members, its chairman, and their remuneration. The minister may also appoint a secretary for the committee—who reports to its chairman—and the term of membership in the committee must be three years, renewable once by a decision of the minister.

2․ The following conditions must be met for those nominated as members of the committee:

(a) They must not have spent two consecutive terms in the membership of the committee or part of it without interruption for a full term.

(b) They must be of good conduct and behavior and must not have been previously convicted—by a final judgment—of a hadd sentence or a crime prejudicing honor and integrity, unless they have been rehabilitated.

Article 32
Work of the Committee

1․ The committee shall hold its sessions at its designated headquarters in the ministry, and it may hold its sessions elsewhere when necessary. It may also hold sessions and make decisions through electronic means.

2․ Sessions must be confidential except if approved otherwise by the committee with prior notification to its secretariat.

3․ A session is not convened except with the attendance of a majority of its members, provided that the chairman of the committee or his deputy is among them.

4․ The committee shall hold its sessions whenever necessary to consider the violations registered with it or as determined by the chairman of the committee.

5․ The proceedings and decisions of the session must be recorded in minutes prepared for this purpose, which must include the date and time of convening the session and the attendees.

6․ The committee may—at its discretion—summon any of the parties involved in the violation to appear before it.

7․ It is permitted to submit memorandums and documents through the electronic means specified by the committee.

8․ The chairman of the committee or his delegate may address whomever they deem appropriate regarding the violations presented to the committee and request the necessary documents or clarifications regarding them. The confidentiality of the submitted documents must be maintained.

9․ A member of the committee shall not participate in the consideration of the violation or the complaint before the committee if he has an interest of any kind, an existing dispute with the violator, or one of the parties to the complaint. In this case, the member shall inform the committee of the case of conflict of interest to exclude him from participating in its consideration.

Article 33
Representation Before the Committee

Representation before the committee must be in accordance with the provisions provided in the Advocacy Law and its executive regulation.

Article 34
Determining a Punishment

1․ The committee shall determine the punishment within 30 working days from the date of referral of the violation report to it, and it may extend this for another similar period.

2․ The committee shall determine the punishment by majority. A member who makes a reservation may record his reservation in minutes prepared for this purpose.

3․ The minister or whoever he authorises shall issue the punishment decision within a period not exceeding 30 working days from the date of the minutes of the committee determining the punishment.

Article 35
Notification of a Punishment Decision

The ministry shall notify an investor of the punishment decision in accordance with the means it adopts for this purpose.

Chapter 12
Final Provisions

Article 36
Investor Guide

1․ The minister may—by a decision from him—or whoever he authorises, issue the investor guide. The investor guide and any update to it must be published on the official website of the ministry.

2․ The ministry shall prepare a list of the services it provides to investors, and the investor guide must clarify the nature, classification, and method of providing these services, as well as the resulting advantages, facilities, and their fees.

3․ The ministry shall coordinate with the competent entity to take the necessary measures to ensure the continuity of licensing procedures related to specific economic activities under the laws and relevant decisions, including the Saudi Program to Attract Regional Headquarters of International Companies and special economic zones.

Article 37
Entry Into Force of the Regulation

The regulation must be published in the official gazette, and comes into force from the date of entry into force of the law.


Published in Umm Al-Qura 5083 issued on 25 April 2025.

Categories
Council of Ministers Decision

Council of Ministers: Decision 571 Amending the Law of the Profession of Accounting and Auditing

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:

1‏The 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.

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

4‏The 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.

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