Author: Decree
The Board of Directors of the Saudi Food and Drug Authority,
after perusal of paragraph Third of Royal Decree D/1 dated 6 Muharram 1436 [30 October 2014] Approving the Food Law,
after perusal of Article 44 of the Food Law, which stipulates that the board has the mandate to issue the executive regulation of the law,
after perusal of board of directors Decision 3-16-1439 dated 3 Rabi Al-Thani 1440 [10 December 2018] approving the Executive Regulation of the Food Law,
after perusal of Royal Court Confidential Telegram 82137 dated 15 Dhu Al-Qa’dah 1445 [23 May 2024], which includes a number of recommendations, one of which is that the Ministry of Municipalities and Housing shall coordinate with the Food and Drug Authority to set strict rules and protocols that establishments must comply with in cases of poisoning or suspected poisoning, including reporting; closing an establishment and preventing it from operating; and not cleaning, removing, or destroying any equipment, tools, or materials if poisoning is confirmed, criminalizing a violation of this, and taking the necessary urgent legal procedures to ensure that employees of an establishment are not allowed to leave the Kingdom until investigations are completed by the competent entities,
after perusal of Royal Court Telegram 29348 dated 25 Rabi Al-Thani 1446 [28 October 2024], and the Bureau of Experts Memorandum 899 dated 13 Rabi Al-Awwal 1446 [16 September 2024], regarding the completion by the authority—in coordination with the Ministry of Municipalities and Housing according to its legal mandates—of the necessary amendments to the Executive Regulation of the Food Law, based on the request of the ministry,
after perusal of executive committee Decision 4/TH/27 dated 15 Jumada Al-Awwal 1446 [17 November 2024], which recommends presenting the draft Executive Regulation of the Food Law to the board of directors for approval in accordance with the form attached,
and after perusal of the work done by the authority regarding setting rules and protocols that establishments must comply with, in cases of poisoning or suspected poisoning, in agreement with the Ministry of Municipalities and Housing, by adding a paragraph to article 41 and adding three legal provisions to the Executive Regulation of the Food Law,
hereby decides
The amendment of the Executive Regulation of the Food Law is hereby approved in accordance with the form attached.
May Allah provide success.
Issued on: 14 Jumada Al-Thani 1446
Corresponding to: 15 December 2024
Published in Umm Al-Qura 5072 issued on 21 February 2025.
based on the powers granted to him by law,
after perusal of the System 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 Railway Law issued by Royal Decree D/159 dated 22 Sha’ban 1445 [3 March 2024],
and after perusal of the Executive Regulation of the Railway Law issued by the Board of Directors of the Transport General Authority Decision 1/1/2024/4 dated 19 Dhu Al-Hijja 1445 [25 June 2024],
and in pursuance of the interest of work,
hereby decides
First
The Local Content Guide for Railways is hereby approved in accordance with the form attached.
Second
This decision must be published in the official gazette, and comes into force on the date of its publication.
Third
This decision hereby repeals all previous decisions and instructions in conflict with it.
Fourth
The original copy of this decision must be sent to the Undersecretary of the Railway Transport Authority to act upon it and implement its provisions.
Acting President of the Transport General Authority
Rumaih bin Mohammed Al-Rumaih
Issued on: 6 Jumada Al-Thani 1446
Corresponding to: 8 December 2024
Published in Umm Al-Qura 5062 issued on 27 December 2024.
Based on article 9 of the system of the authority issued by the Council of Ministers Decision 216 dated 17 Jumada Al-Thani 1431 [31 May 2010] and its subsequent amendments, which stipulates that: “The board is the competent authority to manage the affairs of the authority, conduct its business, and take all necessary decisions to achieve its purposes within the limits of the provisions of this system”.
after perusal of the Board of Directors of the Authority Decision 06/202/2024 at its meeting 202 dated 10 March 2024, which includes the approval of the “Technical Regulations for Tanks – Part Three: Dry Gas Transport Tanks”.
and based on Executive Decision 080 dated 28 October 2024, the board hereby approves the “Technical Regulation for Tanks – Part Three: Dry Gas Transport Tanks” in accordance with Document (ME 202-24-05-02-01), which aims to determine the basic requirements for dry gas transport tanks, included in the scope of this regulation, determine the conformity assessment procedures that suppliers must adhere to, in order to ensure the conformity of this product, and maintain the health and safety of road users.
May Allah provide success.
Issued on: 5 Jumada Al-Thani 1446
Corresponding to: 6 December 2024
Published in Umm Al-Qura 5059 issued on 6 December 2024.
Issued on: 26 Jumada Al-Awwal 1446
Corresponding to: 28 November 2024
Published in Umm Al-Qura 5059 issued on 6 December 2024.
Issued on: 24 Jumada Al-Awwal 1446
Corresponding to: 26 November 2024
Published in Umm Al-Qura 5059 issued on 6 December 2024.
The Minister of Finance,
based on the powers granted to him by law,
based on Royal Order 60699 dated 26 Ramadan 1443 [27 April 2022], regarding the approval to re-launch the initiative of “Fine Cancellation and Exemption from Financial Punishment for Payers”, and my authorization to determine the standards, controls, and procedures for its application as well as the authority to extend them if necessary,
after perusal of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [7 March 2004], the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [24 May 2017], the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017], and the Executive Regulation of the Real Estate Transaction Tax issued by Ministerial Decision 712 dated 15 Safar 1442 [3 October 2020], and its amendments,
hereby decides:
First
The implementation of the initiative of “Fine Cancellation and Exemption from Financial Punishment for Payers” issued by Ministerial Decision 1352 dated 28 Dhu Al-Qa’dah 1445 [5 June 2024] starting from 1 January 2025 is hereby extended for a period of six months.
Second
A payer registered with the Zakat, Tax, and Customs Authority is exempted from the late registration fine stipulated in the tax laws in the event that all the returns due to be submitted to the authority are submitted, and he pays the full principal of the tax debt due into force within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Third
A payer is exempted from the late payment fine and the delay in submitting the returns stipulated in all tax laws, and the fine for correcting the returns stipulated in the Value Added Tax Law associated with a tax return due to be submitted to the authority before 1 January 2025, whether the fine arises as a result of an action taken by the payer or the result of an assessment or re-evaluation conducted by the Zakat, Tax, and Customs Authority, provided that the payer pays the full principal of the due tax debt relating to the return from which the fine arose within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Fourth
A payer is exempted from the unpaid financial fines stipulated in the Value Added Tax Law article 45, which was imposed before 1 January 2025, provided that the payer submits all the returns due to be submitted to the authority, and pays the principal of the tax debt due by virtue of it within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Fifth
A payer is exempted from the full unpaid fines referred to in clause Third of this decision if he has paid the principal of the tax debt relating to it in full before 1 January 2025.
Sixth
The exemption from late payment fines referred to in clause Third of this decision includes late payment fines related to the principal tax included in the installment plan approved by the Zakat, Tax, and Customs Authority the payment of which is due after the end of the period of this initiative. If the taxpayer does not adhere to the installment plan approved by the authority during or after the end of the period of this initiative, a late payment fine related to the principal unpaid tax must be imposed on him.
Seventh
The payer is not exempted from the fines resulting from tax evasion violations, including the fines stipulated in clause Second, Third, and Fourth of this decision.
Eighth
This decision comes into force from the date of its issuance and it must be communicated to those required to implement it.
May Allah provide success.
Minister of Finance
Mohammed bin Abdullah Al-Jadaan
Issued on: 24 Jumada Al-Awwal 1446
Corresponding to: 26 November 2024
Published in Umm Al-Qura 5063 issued on 5 January 2025.