The Board of Directors of the Zakat, Tax, and Customs Authority (the “board”),
based on the powers granted to it in article 5 of the System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],
after perusal of article 52 of the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017] and its amendments,
after perusal of the Executive Regulation of the Value Added Tax Law issued by the Board of Directors of the [former] General Authority for Zakat and Income Decision 3839 dated 14 Dhu Al-Hijja 1438 [5 September 2017] and its amendments,
after perusal of board Decision 01-02-24 dated 14 Ramadan 1445 [24 March 2024],
after perusal of board Decision 06-04-24 dated 21 Safar 1446 [25 August 2024],
and after perusal of the instructions of the chairman of the board at the fifth meeting of 2024,
hereby decides
First
The Amendments to the Executive Regulation of the Value Added Tax Law are hereby approved in the form attached, and come into force from the date of their publication in the official gazette.
Second
The representative of the tax group registered with the authority must be granted, prior to the issuance of this decision, a period not exceeding 180 days starting from the date of publication of this decision, to rectify the status of the tax group in accordance with the amendments provided in the provisions of article 10 of the Executive Regulation of the Value Added Tax Law referred to in clause First of this decision.
Third
As an exception to clause First of this decision, the provisions stipulated in article 47(3) of the Executive Regulation of the Value Added Tax Law referred to in clause First of this decision come into force starting from 1 January 2026.
Fourth
This decision must be published in the official gazette, and it must be communicated to those required to implement it.
May Allah provide success.
Issued on: 17 Jumada Al-Awwal 1446
Corresponding to: 19 November 2024
Published in Umm Al-Qura 5082 issued on 18 April 2025.