Author: Decree
With the help of Allah the Almighty
We, Salman bin Abdulaziz Al-Saud,
the King of the Kingdom of Saudi Arabia,
after perusal of article 76 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],
after perusal of article 19 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
after perusal of Royal Decree D/6 dated 12 Rabi Al-Thani 1407 [13 December 1986],
and after perusal of Council of Ministers Decision 780 dated 4 Dhu Al-Qa’dah 1447 [21 April 2026],
have decreed as follows
First
The amendment to clause First of Royal Decree D/6 dated 12 Rabi Al-Thani 1407 [13 December 1986] is hereby approved to read as follows:
The financial year of the state begins on the 11th day of Capricorn, corresponding to 1 January, and ends on the 10th day of Capricorn, corresponding to 31 December.
Second
As an exception to the provisions of clause First of this royal decree, the financial year for 2027 begins on the 10th day of Capricorn, corresponding to 31 December 2026, and ends on the 10th day of Capricorn, corresponding to 31 December 2027.
Third
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their area of mandate—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 5 Dhu Al-Qa’dah 1447
Corresponding to: 22 April 2026
Published in Umm Al-Qura 5158 issued on 8 May 2026.
The Council of Ministers,
after perusal of Royal Court File 42058 dated 22 Jumada Al-Awwal 1447 [13 November 2025], which includes the President of State Security Telegram 108228 dated 15 Jumada Al-Awwal 1447 [6 November 2025], regarding the request to renew the period of the exemption stipulated in clause Second of Royal Decree D/21 dated 12 Safar 1439 [1 November 2017] for a period of two years starting from 12 Safar 1447 [6 August 2025],
after perusal of Royal Decree D/21 dated 12 Safar 1439 [1 November 2017],
after perusal of Council of Ministers Decision 185 dated 23 Safar 1446 [27 August 2024],
after perusal of Council of Economic and Development Affairs Memo 2426 dated 4 Rajab 1447 [24 December 2025] and Memo 3558 dated 19 Shawwal 1447 [7 April 2026],
after perusal of Council of Political and Security Affairs Minutes MST/36-9/47 dated 13 Ramadan 1447 [2 March 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 11490 dated 28 Shawwal 1447 [16 April 2026],
hereby decides
The period of the exemption stipulated in clause Second of Royal Decree D/21 dated 12 Safar 1439 [2 November 2017] is hereby renewed for a period of two years starting from 12 Safar 1447 [6 August 2025].
The Prime Minister
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.
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.
The Council of Ministers,
after perusal of Royal Court File 64328 dated 5 Ramadan 1446 [5 March 2025], which includes Minister of Education Telegram 4401001551 dated 27 Sha’ban 1446 [26 February 2025], regarding the feasibility study on the creation of the position of Support Services Specialist and the study on the establishment of nurseries at government and private workplaces with large numbers of employees,
after perusal of Council of Ministers Decision 25 dated 19 Muharram 1434 [3 December 2012],
after perusal of Bureau of Experts at the Council of Ministers Memo 468 dated 2 Safar 1447 [27 July 2025] and Memo 2438 dated 5 Rajab 1447 [25 December 2025],
after perusal of Council of Economic and Development Affairs Minutes 368/47/M dated 27 Safar 1447 [21 August 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 8519 dated 7 Sha’ban 1447 [26 January 2026],
hereby decides
First
The Council of Ministers Decision 25 dated 19 Muharram 1434 [3 December 2012] hereby covers the specializations required by school pupils, such as occupational therapy, behavioural modification therapy, speech therapy, hearing therapy, and the like.
Second
The Ministry of Education, in coordination with the Ministry of Human Resources and Social Development and the relevant entities, shall establish nurseries at government and private workplaces with large numbers of employees, taking into account the following:
1․ Developing the rules and regulations for the establishment of nurseries at government and private workplaces, in a manner that ensures that organisational challenges are addressed and the necessary procedures are facilitated, in order to enhance the participation of women in the labour market and to achieve the early childhood objectives set out in the vision of the Kingdom 2030.
2․ Working to address the discrepancy in working hours between nurseries and the various sectors (ministries, general education administrations, companies), as well as the discrepancy in the start and end times of work at these nurseries, in order to encourage male and female employees to enroll their children in these nurseries.
3․ Working to provide the necessary support to overcome the challenges (human, financial, technical, school environment-related, and organisational) faced by the nurseries currently operating at government workplaces, including working on the following:
Increasing the operating budget, maintaining certain facilities, providing internet with a wide network, hiring female childcare staff and cleaners, restricting admissions and enrollment to the employees of the entity, and governing the supporting services mechanism.
4․ Planning and working to prepare the necessary spaces and to construct the infrastructure facilities required for the establishment of nurseries at government and private workplaces, taking into account the necessary requirements for their establishment.
5․ Informing male and female employees about the importance of nurseries at workplaces and the positive impact they have on employees, their children, and the entities for which they work.
Third
The management of any costs must be from the approved budgets of the relevant entities, after re-prioritizing the expenditure, and must not entail any additional financial impact on the general budget of the state or a request to increase the approved ceilings.
The Prime Minister
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5158 issued on 8 May 2026.
The Council of Ministers,
after perusal of Royal Court File 46020 dated 6 Jumada Al-Thani 1447 [27 November 2025], which includes Minister of Finance Letter 10921 dated 2 Dhu Al-Hijja 1446 [29 May 2025], regarding the proposal to amend the principle of the financial year of the state so that it begins on the 11th day of Capricorn, corresponding to 1 January, and ends on the 10th day of Capricorn, corresponding to 31 December,
after perusal of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [2 March 1992],
after perusal of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
after perusal of Royal Decree D/6 dated 12 Rabi Al-Thani 1407 [13 December 1986],
after perusal of Bureau of Experts at the Council of Ministers Memo 1138 dated 23 Rabi Al-Awwal 1447 [15 September 2025] and Memo 2852 dated 16 Sha’ban 1447 [4 February 2026],
after perusal of Council of Economic and Development Affairs Recommendation 50-15/47/I dated 12 Rabi Al-Thani 1447 [4 October 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 9738 dated 9 Ramadan 1447 [26 February 2026],
hereby decides
1․ The amendment to clause First of Royal Decree D/6 dated 12 Rabi Al-Thani 1407 [13 December 1986] is hereby approved to read as follows:
The financial year of the state begins on the 11th day of Capricorn, corresponding to 1 January, and ends on the 10th day of Capricorn, corresponding to 31 December.
2․ As an exception to the provisions of paragraph 1 of this decision, the financial year for 2027 begins on the 10th day of Capricorn, corresponding to 31 December 2026, and ends on the 10th day of Capricorn, corresponding to 31 December 2027.
A draft royal decree has been prepared in the form attached.
The Prime Minister
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5158 issued on 8 May 2026.
The Council of Ministers,
after perusal of Royal Court File 51242 dated 16 Rajab 1446 [16 January 2025], which includes Minister of Finance, Chairman of the Board of Directors of the Non-Oil Revenues Development Center Letter 6470 dated 13 Rajab 1446 [13 January 2025], regarding the draft Statute of the Non-Oil Revenues Development Center,
after perusal of the mentioned draft statute,
after perusal of the Organizational Arrangements of the Non-Oil Revenues Development Center issued by Council of Ministers Decision 538 dated 19 Shawwal 1439 [3 July 2018],
after perusal of Bureau of Experts at the Council of Ministers Memo 3743 dated 4 Dhu Al-Hijja 1444 [22 June 2023], Memo 316 dated 28 Muharram 1445 [15 August 2023], Memo 3702 dated 10 Dhu Al-Qa’dah 1446 [8 May 2025], Memo 249 dated 22 Muharram 1447 [17 July 2025], Memo 1845 dated 20 Jumada Al-Awwal 1447 [11 November 2025], and Memo 2981 dated 22 Sha’ban 1447 [10 February 2026],
after perusal of Council of Economic and Development Affairs Minutes 968/47/M dated 13 Jumada Al-Thani 1447 [4 December 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 10534 dated 29 Ramadan 1447 [18 March 2026],
hereby decides
First
The Statute of the Non-Oil Revenues Development Center is hereby approved in the form attached.
Second
The statute referred to in clause First of this decision hereby replaces—upon its entry into force—the Organizational Arrangements of the Non-Oil Revenues Development Center issued by Council of Ministers Decision 538 dated 19 Shawwal 1439 [3 July 2018].
Third
Government entities shall provide the Non-Oil Revenues Development Center with all information and data relating to the fees, charges, and financial considerations imposed by them, their subordinate or affiliated entities, or contracted or operating companies on the public and private sectors, citizens, and residents, as well as an annual statement of their revenues.
The Prime Minister
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.
Categories
The Enforcement Law
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 [21 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 105/9 dated 19 Jumada Al-Awwal 1447 [10 November 2025],
and after perusal of Council of Ministers Decision 746 dated 26 Shawwal 1447 [14 April 2026],
have decreed as follows
First
The Enforcement Law is hereby approved in the form attached.
Second
All judgments, orders, and decisions issued prior to the entry into force of the Enforcement Law—referred to in clause First of this decree—are deemed valid, in accordance with the applicable provisions prior to its entry into force.
Third
The provisions of the Enforcement Law—referred to in clause First of this decree—do not apply to enforcement dispute cases in respect of which final judgments were issued prior to its entry into force.
Fourth
The enforcement courts shall enforce any decisions or orders of committees with quasi-judicial mandates, in accordance with the Enforcement Law referred to in clause First of this decree.
Fifth
As an exception to the provisions of the Enforcement Law—referred to in clause First of this decree—bills of exchange and promissory notes issued prior to its entry into force and that meet the legal requirements—with the exception of the requirement for registration on national electronic platforms—are deemed enforcement documents for a period of one year after its entry into force.
Sixth
The provisions on precautionary seizure contained in the articles of part 2 of the Enforcement Law issued by Royal Decree D/53 dated 13 Sha’ban 1433 [3 July 2012] continue to apply until the procedures for transferring the judgments contained in those articles to the Law of Sharia Pleadings issued by Royal Decree D/1 dated 22 Muharram 1435 [25 November 2013] are completed. The Minister of Justice shall take the necessary measures regarding the continuation and amendment of the articles relating to precautionary seizure—set out in this clause—in the Executive Regulation of the Enforcement Law issued by the mentioned Royal Decree D/53.
Seventh
The provisions on insolvency contained in the articles of chapter 1 of part 5 of the Enforcement Law issued by Royal Decree D/53 dated 13 Sha’ban 1433 [3 July 2012] continue to apply until the procedures for issuing the legislation governing civil insolvency are completed in accordance with the legal procedures, and its entry into force. Enforcement courts shall hear insolvency cases, and judgments issued on the basis of such cases are subject to appeal. The appeal judgment must not be subject to challenge by way of contestation. The Minister of Justice shall take the necessary measures regarding the continuation and amendment of the articles relating to insolvency—set out in this clause—in the Executive Regulation of the Enforcement Law issued by the mentioned Royal Decree D/53.
Eighth
Clause Third of Royal Decree D/15 dated 27 Muharram 1443 [4 September 2021] is hereby amended to read as follows: “The enforcement circuits—formed in accordance with the provisions of the law referred to in clause First of this decree—shall enforce the excluded decisions or orders of the committees with quasi-judicial mandates to which the administration entity is a party.”
Ninth
The application of the provisions of the Enforcement Law—referred to in clause First of this decree—does not prejudice the continued application of the following:
1․ Royal Decree D/158 dated 11 Dhu Al-Qa’dah 1441 [2 July 2020], in connection with the exemption of military personnel actively participating in war or military operations from travel bans and imprisonment.
2․ Clause Second of Royal Order 69377 dated 7 Dhu Al-Qa’dah 1443 [6 June 2022].
Tenth
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: 3 Dhu Al-Qa’dah 1447
Corresponding to: 20 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.