The Board of Directors of the Zakat, Tax, and Customs Authority (the “board”), based on the powers entrusted to it in article 5 of the system of the authority approved by Council of Ministers Decision 570 dated 22 Ramadan 1442, after perusal of the Board of Directors of the General Authority for Zakat and Income Decision 9-1-19 dated 5 Ramadan 1438 and its amendments, and after perusal of the board decision 17-4-22 dated 20 Dhu Al-Qa’dah 1443,
hereby decides
First
The amendments to the Executive Regulation of Excise Tax are hereby approved in accordance with the form attached.
Second
This decision comes into force upon its issuance, and it must be communicated to those required to implement it.
May Allah provide success.
Issued on: 4 Safar 1444
Corresponding to: 31 August 2022
Published in Umm Al-Qura 4949 issued on 23 September 2022.