The Minister of Finance,
based on the powers entrusted to him by law,
and based on article 7 of the Special Regulation on the Treatment of Non-Disclosure of Information for Tax Purposes in accordance with the provisions of the Agreements to which the Kingdom of Saudi Arabia is a party, issued by Council of Ministers Decision 706 dated 30 Dhu Al-Qa ‘dah 1438 [22 August 2017], which stipulates that “the Minister of Finance, in coordination with the General Authority for Zakat and Income, shall issue the necessary arrangements and procedures for the implementation of the provisions of this regulation.”
hereby decides
First
The arrangements and procedures for the implementation of the provisions of the regulation on the treatment of non-disclosure of information for tax purposes in accordance with the provisions of the agreements to which the Kingdom of Saudi Arabia is a party are hereby approved in the form attached.
Second
This decision must be communicated to those required to implement it, and must be published in the official gazette, and comes into force on the date of its publication.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 20/1/1444
Corresponding to: 18/8/2022
Published in Umm Al-Qura 4945 issued on 26 August 2022.