Author: Decree
Issued on: 26 Shawwal 1446
Corresponding to: 24 April 2025
Published in Umm Al-Qura 5084 issued on 2 May 2025.
Issued on: 19 Shawwal 1446
Corresponding to: 17 April 2025
Published in Umm Al-Qura 5084 issued on 2 May 2025.
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 Shawwal 1442 [3 June 2021],
after perusal of Royal Order O/84 dated 14 Safar 1442 [1 October 2020],
and after perusal of article 20 of the Law of the Real Estate Transaction Tax issued by Royal Decree D/84 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
hereby decides
First
The Executive Regulation of the Law of the Real Estate Transaction Tax is hereby approved in accordance with the form attached.
Second
The Executive Regulation of the Law of the Real Estate Transaction Tax referred to in clause First of this decision must be published in the official gazette.
Third
This decision must be communicated to those who are required to implement it.
May Allah provide success.
Issued on: 24 Ramadan 1446
Corresponding to: 24 March 2025
Published in Umm Al-Qura 5080 issued on 9 April 2025.
The Minister of Commerce,
based on the powers entrusted to him by law,
based on article 28 of the Commercial Register Law and article 22 of the Trade Names Law issued by Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
and based on the provisions of clause Third and clause Fourth of Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
and in pursuance of public interest,
hereby decides
First
The Executive Regulation of the Commercial Register Law is hereby approved in the form attached to this decision.
Second
The Executive Regulation of the Trade Names Law is hereby approved in the form attached to this decision.
Third
The Mechanism for Rectifying the Status of Sub-Commercial Registrations is hereby approved in the form attached to this decision.
Fourth
The Controls for Trade Names Registered Before the Entry Into Force of the Trade Names Law is hereby approved in the form attached to this decision.
Fifth
This decision must be published in the official gazette, and comes into force on the date of the publication of the Commercial Register Law and the Trade Names Law.
Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi
Issued on: 20 Ramadan 1446
Corresponding to: 20 March 2025
Published in Umm Al-Qura 5079 issued on 30 March 2025.