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,
hereby decides
First: The Amendments to the Excise Tax Executive Regulation issued by the—former—Board of Directors of the General Authority for Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 are hereby approved in the form attached.
Second: This decision comes into force on the date of its publication in the official gazette, and it must be communicated to those required to implement it.
May Allah provide success.
Issued on: 15/7/1444
Corresponding to: 6/2/2023
Published in Umm Al-Qura 4971 issued on 24 February 2023.