The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
after perusal of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442 [19 November 2020], based on article 6(a) of the aforementioned regulation, and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021], and its amendments, which includes the approval of the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,
hereby decides
First
Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, all persons subject to the electronic invoicing regulation whose annual revenues subject to value added tax for the year 2022 or for the year 2023 exceed 7,000,000 (seven million) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the tenth stage of linking electronic invoicing systems with the systems of the authority—as of 1 January 2025, and until the latest of 31 March 2025.
Second
The authority shall notify persons who meet the criteria stipulated in this decision using the means of communication approved by the authority within the specified period.
Third
This decision must be communicated to those required to implement it, and comes into force on the date of its publication in the official gazette.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 6 Dhu Al-Hijja 1445
Corresponding to: 12 June 2024
Published in Umm Al-Qura 5036 issued on 28 June 2024.
Issued on: 4 Dhu Al-Hijja 1445
Corresponding to: 10 June 2024
Published in Umm Al-Qura 5036 issued on 28 June 2024.
The Board of Directors of the Saudi Authority for Intellectual Property,
based on the powers entrusted to them by law,
based on article 5 of the System of the Saudi Authority for Intellectual Property approved by Council of Ministers Decision 496 of 14 Ramadan 1439 [30 May 2018], as amended by Council of Ministers Decision 621 of 20 Shawwal 1442 [1 June 2021],
after perusal of article 2 of the Law of Trademarks issued by Royal Decree D/21 dated 28 Jumada Al-Awwal 1423 [7 August 2002],
after perusal of article 3 of the Trademarks Law of the Gulf Cooperation Council States approved by Royal Decree D/51 dated 26 Rajab 1435 [26 May 2014], and its amendments,
after perusal of the Board of Directors Executive Committee Recommendation 05/02/2024 dated 5 Dhu Al-Qa’dah 1445 [13 May 2024],
and after perusal of the relevant orders and decisions,
and in pursuance of public interest,
hereby decides
First
The application for registering the trademark that includes the name of Makkah Al-Mukarramah or the name of Al-Madinah Al-Munawwarah, the Two Holy Mosques, the Two Mosques, the Holy Mosque, or the like, whether in Arabic or any other language, are subject to the following controls:
1. That the trademark is associated with a large, qualitative, and distinctive real estate or service project in the two areas.
2. That the name referred to in First is one of the components of the trademark and not the essential element in it.
3. That the use of the name referred to in First in the trademark does not cause confusion with regard to the source or origin of the goods or services.
Second
These controls apply to applications for the transfer of ownership of the trademark—registered in accordance with these controls—or any other legal acts.
Third
The owner of the trademark registered on the basis of these controls shall, when using it, refrain from harming or distorting the image or reputation of the geographical area whose name is used in the trademark.
Fourth
The registration of the trademark on the basis of these controls does not grant an exclusive right to the owner of the trademark in the name used in it, and does not entitle him to prevent others from using this name.
Fifth
The certification mark or collective mark whose registration is requested may be registered as a geographical indication.
Sixth
These controls apply to applications for the registration of trademarks that have not been decided upon before the issuance of the controls.
Seventh
The chief executive officer of the authority shall issue the necessary decisions to implement these controls.
Eighth
These controls must be published in the official gazette, and come into force from the date of their publication.
May Allah provide success.
Advisor in the Royal Court
Chairman of the Board of Directors
Al-Shihana bint Saleh Al-Azzaz
Issued on: 29 Dhu Al-Qa’dah 1445
Corresponding to: 6 June 2024
Published in Umm Al-Qura 5038 issued on 13 July 2024.
The Minister of Finance,
based on the powers entrusted to him by law,
based on Royal Order 60699 dated 26 Ramadan 1443 [28 April 2022], regarding the approval to re-launch the initiative to “Cancel Fines and Pardon Financial Punishments for Payers”, and authorize me to determine the standards, controls, and procedures for their application, and the authority to extend them if necessary.
after perusal of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [7 March 2004], the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [24 May 2017], the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017], and the Executive Regulation of the Real Estate Transaction Tax issued by Ministerial Decision 712 dated 15 Safar 1442 [3 October 2020], and its amendments,
hereby decides
First
The implementation of the initiative to “Cancel Fines and Pardon Financial Punishments for Payers” issued by Ministerial Decision 799 dated 7 Jumada Al-Thani 1445 [20 December 2023] is hereby extended starting from 1 July 2024 for a period of six months.
Second
The payer, registered with the Zakat, Tax, and Customs Authority, is exempted from the late registration fine stipulated in the tax laws in the event that all the declarations due to be submitted to the authority are submitted, and he pays the full principal of the tax debt due into force within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Third
The payer is exempted from the late payment fine and the delay in submitting the declaration stipulated in all tax laws, and the fine for correcting the declaration stipulated in the Value Added Tax Law associated with a tax declaration due to be submitted to the authority before 1 July 2024, whether the fine arises as a result of an action taken by the payer or the result of a linkage or revaluation conducted by the Zakat, Tax, and Customs Authority, provided that the payer pays the full principal of the due tax debt relating to the declaration from which the fine arose within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Fourth
The payer is exempted from the unpaid financial fines stipulated in the Value Added Tax Law article 45, which was signed before 1 July 2024, provided that the payer submits all the declarations due to be submitted to the authority, and pays the principal of the tax debt due by virtue of it within the period from 1 June 2022 until the end of this initiative, or submits an application for its instalment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the instalment plan approved by the Zakat, Tax, and Customs Authority.
Fifth
The payer is exempted from the full unpaid fines referred to in clause Third of this decision if he has paid the principal of the tax debt relating to it in full before 1 July 2024.
Sixth
The exemption from the late payment fines referred to in clause Third of this decision, includes the late payment fines associated with the tax asset included in the instalment plan approved by the Zakat, Tax, and Customs Authority, the date of payment of which falls after the end of the period of this initiative. In the event that the payer fails to comply with the instalment plan approved by the authority during or after the end of the period of this initiative, he will be subject to a late payment fine associated with the unpaid tax asset.
Seventh
The payer is not exempted from the fines resulting from tax evasion violations, including the fines stipulated in clause Second, Third, and Fourth of this decision.
Eighth
This decision must be communicated to those who are required to implement it and act on it.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 28 Dhu Al-Qa’dah 1445
Corresponding to: 5 June 2024
Published in Umm Al-Qura 5037 issued on 5 July 2024.
Issued on: 27 Dhu Al-Qa’dah 1445
Corresponding to: 4 June 2024
Published in Umm Al-Qura 5036 issued on 28 June 2024.
Issued on: 27 Dhu Al-Qa’dah 1445
Corresponding to: 4 June 2024
Published in Umm Al-Qura 5036 issued on 28 June 2024.