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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1445/99/542 Implementing Phase Twelve of Linking Electronic Invoicing Systems

Arabic

The Governor of the Zakat, Tax, and Customs Authority,

based on the powers entrusted to him by law,

after perusal of the Electronic Invoicing Regulation issued by decision 2-6-20 of the board of directors of the authority, dated 4 Rabi Al-Thani 1442 [20 November 2020], based on article 6(a) of the aforementioned regulation,

and after perusal of Administrative Decision 19821 of 15 Shawwal 1442 [27 May 2021] and its amendments, containing the approval of the controls and requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,

hereby decides

First

Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, On all persons subject to the Electronic Invoicing Regulation whose annual revenue exceeds the value added tax for the year 2022, or for the year 2023, 10,000,000 (ten million) Riyals, the obligation to link their electronic invoicing systems, sending electronic invoices and electronic notices, sharing its data with the authority—Phase Twelve of connecting electronic invoicing systems with the systems of the authority—as of 1 December 2024, to no later than 28 February 2025.

Second

The authority shall notify persons who meet the criteria stipulated in this decision using the means of communication with the authority within the specified time period.

Third

This decision must be communicated to those required to implement it, and comes into force on the date of its publication on the official gazette.

May Allah provide success.

Governor
Suhail bin Mohammed Abanmi

Issued on: 13 Dhu Al-Qa’dah 1445
Corresponding to: 21 May 2024

Published in Umm Al-Qura 5034 issued on 31 May 2024.

Categories
Laws and Regulations

The Controls for Exempting Returned Goods from Custom Duties

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Ministerial Decision

Ministry of Human Resources and Social Development: Decision 153307 Amendments Regarding the Governance Flexible Work

Arabic

The Minister of Human Resources and Social Development,

based on the powers entrusted to him by law, after perusal of the provisions of article 120 of the Labour Law issued by Royal Decree D/51 dated 23 Sha’ban 1426 [23 September 2005] and its amendments,

after perusal of the provisions of article 27 of the Executive Regulation of the Labour Law issued by Ministerial Decision 70273 dated 11 Rabi Al-Thani 1440 [18 December 2018] and its amendments,

and after perusal of Ministerial Decision 146481 dated 7 Ramadan 1441 [23 April 2020],

and in pursuance of public interest,

hereby decides

First

Ministerial Decision 146481 dated 7 Ramadan 1441 [23 April 2020] issued to amend the Executive Regulation of the Labour Law issued by Ministerial Decision 70273 dated 11 Rabi Al-Thani 1440 [18 December 2018] is hereby amended as follows:

1. Paragraph 7 of clause Second of article 27 is hereby amended to have the following text:

The contract under the flexible work system is subject to the pensions branch and the occupational hazards branch in accordance with the rules and controls set by the General Organization for Social Insurance.

2. Paragraph 8 of clause Second of article 27 is hereby amended to have the following text:

The calculation of nationalisation percentages is subject to the Programme of Incentivising Establishments to Nationalise Jobs “Nitaqat” in accordance with the decisions issued by the programme, and the following controls:

(a) A full point is calculated for the establishment upon the completion of a total of 160 flexible working hours completed for a worker or for a group of workers.

(b) The nationalisation percentages must be calculated in accordance with what the ministry determines for the total number of workers in the establishment.

3. Paragraph 10 of clause Second of article 27 is hereby amended to have the following text:

The working hours that a worker performs under the flexible work system with a single employer that exceeds 95 hours per month are considered overtime working hours. It is permitted by agreement of the parties that these hours are compensated at a wage similar to the basic hourly wage agreed upon in the employment contract, provided that the worker is not made to work for more than 160 hours per month with a single employer.

4. Paragraph 11 of clause Second of article 27 is hereby amended to read as follows:

Subject to the provisions of the employment contract, the worker subject to the flexible work system has the right to approve or reject when he requests to work at any time without taking any action against him.

5. Paragraph 12 of clause Second of article 27 is hereby added with the following text:

The duration of the employment contract under the flexible work system with one employer shall not exceed one year—consecutive or intermittent—and in the event that this period is exceeded, the employer may extend or renew the contract with the consent of the employer or enter an employment contract subject to all the provisions of the Labour Law.

6. Paragraph 17 of clause Second of article 27 is hereby added with the following text:

The worker under the flexible work system is subject to the provisions of the Labour Law in relation to rest periods.

Second

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

Third

The Vice Minister for Labor shall take the necessary measures to implement it.

May Allah provide success.

The Minister of Human Resources and Social Development
Ahmad bin Suleiman Al-Rajhi

Issued on: 11 Dhu Al-Qa’dah 1445
Corresponding to: 19 May 2024

Published in Umm Al-Qura 5033 issued on 24 May 2024.

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Laws and Regulations

The Rules of Public Auction

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Laws and Regulations

The Amendment of the Procedural Manual Governing Flexible Work

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Laws and Regulations

The Rules Governing the Branch for Vehicle Damage Valuation

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Laws and Regulations

The Regulation of the Classification of Saudi Building Code Violations

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Ministerial Decision

Saudi Building Code National Committee: Decision 78D/AP/45 Approving the Amendment of the Regulation of the Classification of Saudi Building Code Violations

Arabic

The Minister of Commerce the Chairman of the Board of Directors of the Saudi Standards, Metrology and Quality Organization,

based on the authorities he possesses,

based on article 15 of the Law of the Application of the Saudi Building Code issued by Royal Decree D/43 dated 26 Rabi Al-Thani 1438 [25 December 2016], as amended by Royal Decree D/15 dated 19 Muharram 1441 [19 September 2019],

and in the public interest,

hereby decides

First

The amendment of the Regulation of the Classification of Violations of the Saudi Building Code issued by Ministerial Decision 1214D/AD/39 dated 14 Shawwal 1439 [29 June 2018], is hereby approved as amended by Ministerial Decision 00080 dated 6 Rabi Al-Awwal 1443 [13 October 2021] in the form attached to this decision.

Second

This regulation must be published in the official gazette and comes into force after sixty days from the date of its publication. It repeals all previous decisions in conflict with it until the issuance of a matter that repeals or amends.

Third

This decision must be communicated to those who are required to implement it.

May Allah provide success.

The Minister of Commerce
The Chairman of the Board of Directors of the Saudi Standards, Metrology and Quality Organization
Dr Majid bin Abdullah Al-Qasabi

Issued on: 4 Dhu Al-Qa’dah 1445
Corresponding to: 12 May 2024

Published in Umm Al-Qura 5034 issued on 31 May 2024.

Categories
Ministerial Decision

Saudi Authority for Accredited Valuers: Decision 500 Approving the Rules Governing the Branch for Vehicle Damage Valuation

Arabic

The Chief Executive Officer of the Saudi Authority for Accredited Valuers,

based on the powers entrusted to him by law,

after perusal of article 28(16) of the Law of Accredited Valuers issued by Royal Decree D/43 dated 9 Rajab 1433 [11 February 2022], which includes the authority of the board of directors of the authority to issue decisions and rules relating to the profession,

and after perusal of article 8(11) of the Powers of the Saudi Authority for Accredited Valuers Regulation issued by the board of directors of the authority decision 3/D/23 dated 6 Muharram 1445 [24 July 2023], which includes the authoriszaton of the chief executive officer of the authority to issue decisions and rules relating to the profession,

hereby decides

First

The Rules Governing the Branch for Vehicle Damage Valuation are hereby approved in the form attached.

Second

All existing assessment centers and all those carrying out vehicle damage assessment work must rectify their status in accordance with the provisions of the rules approved in clause First of this decision.

Third

The rules and decision must be published in the official gazette and come into force from the date of their publication. They repeal any decisions in conflict with them.

Chief Executive Officer
 Engineer Faisal bin Bader Al-Mandeel

Issued on: 4 Dhu Al-Qa’dah 1445
Corresponding to: 12 May 2024

Published in Umm Al-Qura 5032 issued on 17 May 2024.

Categories
Ministerial Decision

National Center for Waste Management: Decision 5208104 Approving the Criteria and Controls for Request the Exemption of the Activity of Waste Management from the Conditions or Requirements of their Licence, Permit, or Financial Fee

Arabic

The Minister of Environment, Water, and Agriculture,

Chairman of the Board of Directors of the National Center for Waste Management

based on the powers entrusted to him by law,

and based on clause First of Ministerial Decision 332291 dated 18 Shawwal 1443 [26 May 2023], approving the adoption of the executive regulation of the Waste Management Law issued by Royal Decree D/3 dated 5 Muharram 1443 [14 August 2021], and article 25 of the regulation, which stipulates that: “The decision to exempt from some of the conditions or requirements of the licence or its financial fee, or to authorise an initiative or activity, must be issued by a decision by the minister or whoever he authorises,”

and as required by the interest of work,

hereby decides

First

The Criteria and Controls for Requesting the Exemption of the Activity of Waste Management from the Conditions or Requirements of their Licence, Permit, or Financial Fee are hereby approved in the form attached to this decision.

Second

This decision must be published in the official gazette, and comes into force on the date of its publication. It must be communicated to those who are required to adopt and implement it, and it repeals all previous decisions in conflict with it.

May Allah provide success.

The Minister of Environment, Water, and Agriculture
Chairman of the Board of Directors of the National Center for Waste Management Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 1 Dhu Al-Qa’dah 1445
Corresponding to: 9 May 2024

Published in Umm Al-Qura 5034 issued on 31 May 2024.