Categories
Ministerial Decision

Ministry of Commerce: Decision 224 Appointing an External Auditor

Arabic

The Minister of Commerce,

based on the powers entrusted to him by law,

based on Royal Order 79453 dated 6 Shawwal 1447 [25 March 2026], and article 274(4) of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],

and in pursuance of public interest,

hereby decides

First

Non-profit companies—including micro and small non-profit companies—shall appoint an accounts auditor in accordance with the provisions of article 18 of the Companies Law, commencing from the current financial year of the company.

Second

This decision must be published in the official gazette, and comes into force on the date of its publication.

Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi

Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026

Published in Umm Al-Qura 5156 issued on 24 April 2026.

Categories
Royal Decree

Royal Decree D/223 Approving the Amendment to the Anti-money Laundering Law

Arabic

With the help of Allah the Almighty

We, Salman bin Abdulaziz Al-Saud,

the King of the Kingdom of Saudi Arabia,

based on article 70 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],

based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],

based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [1 March 1992],

after perusal of Shura Council Decision 318/25 dated 19 Shawwal 1447 [7 April 2026],

and after perusal of Council of Ministers Decision 748 dated 26 Shawwal 1447 [14 April 2026],

have decreed as follows

First

The amendment to the Anti-Money Laundering Law issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017] is hereby approved in the form attached.

Second

The amendment—referred to in clause First of this decree—comes into force on the day following the date of its publication in the official gazette.

Third

The amendment to article 50 of the Anti-Money Laundering Law—issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017]—set out in the amendment to the Law—referred to in clause First of this decree—does not prejudice the continued application of the executive regulation issued prior to its entry into force.

Fourth

His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their mandates—shall implement this decree of Ours.

Salman bin Abdulaziz Al-Saud

Issued on: 27 Shawwal 1447
Corresponding to: 15 April 2026

Published in Umm Al-Qura 5155 issued on 17 April 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 748 Approving the Amendment to the Anti-money Laundering Law

Arabic

The Council of Ministers,

after perusal of Royal Court File 83405 dated 19 Shawwal 1447 [7 April 2026], regarding the amendment of the Anti-Money Laundering Law,

after perusal of the Anti-Money Laundering Law issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017],

after perusal of Bureau of Experts at the Council of Ministers Memo 3385 dated 30 Ramadan 1447 [19 March 2026] and Memo 3494 dated 12 Shawwal 1447 [31 March 2026],

after perusal of the Secretariat of the Political and Security Affairs Council Telegram 16963 dated 15 Shawwal 1447 [3 April 2026],

after perusal of Council of Economic and Development Affairs Minutes 1554/47/M dated 17 Shawwal 1447 [5 April 2026],

after considering Shura Council Decision 318/25 dated 19 Shawwal 1447 [7 April 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 11341 dated 24 Shawwal 1447 [12 April 2026],

hereby decides

First

The amendment to the Anti-Money Laundering Law issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017] is hereby approved in the form attached.

Second

The amendment—referred to in clause First of this decision—comes into force on the day following the date of its publication in the official gazette.

Third

The amendment to article 50 of the Anti-Money Laundering Law—issued by Royal Decree D/20 dated 5 Safar 1439 [25 October 2017]—set out in the amendment to the law—referred to in clause First of this decision—does not prejudice the continued application of the executive regulation issued prior to its entry into force.

A draft royal decree has been prepared in the form attached.

The Prime Minister

Issued on: 27 Shawwal 1447
Corresponding to: 15 April 2026

Published in Umm Al-Qura 5155 issued on 17 April 2026.

Categories
Laws and Regulations

The Amendment to the Anti-money Laundering Law

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Ministerial Decision

Ministry of Finance: Decision 929 Approving the Executive Regulation of the Financial Control Law

Arabic

The Minister of Finance,

based on the powers granted to him by law,

based on Royal Decree D/122 dated 10 Jumada Al-Thani 1447 [1 December 2025], approving the Financial Control Law,

and based on article 27 of the Financial Control Law, which stipulates that “the minister shall issue the regulation within 120 days from the date of publication of the law in the official gazette, and it comes into force from the date the law enters into force. The minister may issue executive decisions, instructions, manuals, and forms necessary for the implementation of the law.”

hereby decides

First

The Executive Regulation of the Financial Control Law is hereby approved in the form attached to this decision.

Second

This regulation must be published in the official gazette, and comes into force from the date on which the law enters into force.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 19 Shawwal 1447
Corresponding to: 7 April 2026

Published in Umm Al-Qura 5154 issued on 13 April 2026.

Categories
Laws and Regulations

The Executive Regulation of the Financial Control Law

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Laws and Regulations

The Controls for the Payment of Incentive Rewards to Reporters of Violations of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Ministerial Decision

Real Estate General Authority: Decision D/B/D/A/7/2026T Approving the Controls for the Payment of Incentive Rewards to Reporters of Violations of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant

Arabic

The Board of Directors of the Real Estate General Authority,

based on the powers entrusted to it by law,

after perusal of clause 11 of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025],

hereby decides

First

The Controls for the Payment of Incentive Rewards to Reporters of Violations of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant are hereby approved in the form attached.

Second

This decision must be published in the official gazette, and comes into force from the date of the decision.

May Allah provide success.

Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Huqail

Issued on: 14 Shawwal 1447
Corresponding to: 2 April 2026

Published in Umm Al-Qura 5153 issued on 10 April 2026.

Categories
Ministerial Decision

Transport General Authority: Decision 4/2026/8/11 Approving the Granting of A Period to All Carriage by Land on Roads Establishments, Exempting Them From the Requirement Stipulated in the Executive Regulations of the Law of Carriage by Land on Roads

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to it by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025] and its executive regulations,

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

after perusal of executive committee Recommendation 13/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The granting of a period to all carriage by land on roads establishments, exempting them from the requirement stipulated in the Executive Regulations of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025], to include the names of newly established activities in the commercial registrations as one of the requirements for obtaining a license, is hereby approved until 27 August 2026.

Second

The President of the Transport General Authority shall specify the names of the activities that may be included in the commercial registrations submitted with license applications during the period referred to in clause First of this decision.

Third

The President of the Transport General Authority shall submit a proposal to the Chairman of the Board of Directors of the Transport General Authority to extend the period referred to in clause First of this decision, in accordance with Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025], should the need arise.

Fourth

This decision comes into force on the date of its issuance, and must be published in the official gazette.

May Allah provide success.

Issued on: 12 Shawwal 1447
Corresponding to: 31 March 2026

Published in Umm Al-Qura 5153 issued on 10 April 2026.

Categories
Ministerial Decision

Transport General Authority: Decision 4/2026/8/6 Approving the Amendment of the the period in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for International Transport Activities and the Local Agency

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to him by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

after perusal of the Executive Regulation for International Transport Activities and the Local Agency for a Foreign Carrier, and the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for International Transport Activities and the Local Agency for a Foreign Carrier, both issued by Board of Directors of the Transport General Authority Decision 13/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of executive committee Recommendation 8/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The amendment of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments in Accordance with the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for International Transport Activities and the Local Agency, in accordance with article 25(1)(d), is hereby approved to read as follows:

The obligation to pass the professional competence test in order to obtain a professional driver card is as follows:

(a) For drivers holding a valid driver card: The obligation commences from the date of expiry of the card, following the launch by the authority of the “Professional Qualification Program for Bus Transport Drivers”.

(b) For drivers who do not hold a driver card or whose driver card has expired: The obligation commences from the date of the launch by the authority of the “Professional Qualification Program for Bus Transport Drivers”.

Second

This decision comes into force on the date of its issuance, and must be published in the official gazette.

May Allah provide success.

Issued on: 12 Shawwal 1447
Corresponding to: 31 March 2026

Published in Umm Al-Qura 5153 issued on 10 April 2026.