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Ministerial Decision

Transport General Authority: Decision 4/2026/8/3 Approving the Extension of the Deadline Mentioned in the Mechanism for Rectifying the Status of Road Transport Establishments for Heavy Transport of Goods Activities for Commercial and Non-commercial Purposes

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],

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 Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, 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 Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, both issued by Board of Directors of the Transport General Authority Decision 1/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of executive committee Recommendation 5/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The extension of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, in accordance with article 11(5) of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, with regard to changing the type of registration from private transport to public transport, is hereby approved until 27 August 2026.

Second

The amendment of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes, in accordance with article 21(1)(b), is hereby approved to read as follows:

The obligation to pass the professional competence test in order to obtain a professional driver card or a driver card for the transport of hazardous materials 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 Heavy Transport Drivers” or the “Professional Qualification Program for Drivers of Hazardous Materials Transport”, as the case may be.

(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 Heavy Transport Drivers” or the “Professional Qualification Program for Drivers of Hazardous Materials Transport”, as the case may be.

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 4/2026/8/4 Approving the Extension of the Period Mentioned in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments  for Car Transport and Vehicle Towing Activities

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],

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 the Activity of Transporting Cars and Towing Vehicles, 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 the Activity of Transporting Cars and Towing Vehicles, both issued by Board of Directors of the Transport General Authority Decision 4/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of executive committee Recommendation 6/7/T/2026/4 dated 28 Sha’ban 1447 [16 February 2026],

and after deliberation, the board hereby decides

First

The extension of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for the Activity of Transporting Cars and Towing Vehicles, in accordance with article 3(1) of the Executive Regulation for the Activity of Transporting Cars and Towing Vehicles, is hereby approved until 27 August 2026. This extension covers car rental, car showrooms and dealerships, taxis, light goods transport activities, car service and maintenance center activities, and bus transport activities (specialised transport, bus rental, bus routing, educational transport, international transport, and intra-city transport).

Second

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.

Third

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 4/2026/8/2 Approving the Extension of the Deadline Mentioned in the Mechanism for Rectifying the Status of Road Transport Establishments for Light Transport of Goods Activities for Commercial and Non-commercial Purposes

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],

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 Light Goods Transport Activities for Commercial and Non-Commercial Purposes, 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 Light Goods Transport Activities for Commercial and Non-Commercial Purposes, both issued by Board of Directors of the Transport General Authority Decision 2/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of executive committee Recommendation 4/7/T/2026/4 dated 27 Sha’ban 1447 [15 February 2026],

and after deliberation, the board hereby decides

First

The extension of the period specified in the Mechanism for Rectifying the Status of Carriage by Land on Roads Establishments for Light Goods Transport Activities for Commercial and Non-Commercial Purposes, in accordance with article 20(1) of the Executive Regulation for Light Goods Transport Activities for Commercial and Non-Commercial Purposes, is hereby approved until 27 August 2026.

Second

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.

Third

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
Laws and Regulations

The Executive Regulation of the Companies Law for Listed Joint Stock Companies

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Ministerial Decision

Capital Market Authority: Decision 2026/44/3 Approving the Amended Executive Regulation of the Companies Law for Listed Joint Stock Companies

Arabic

The Board of the Capital Market Authority,

based on the Capital Market Law issued by Royal Decree D/30 dated 2 Jumada Al-Thani 1424 [31 July 2003],

and the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],

hereby decides

(a) The Amended Executive Regulation of the Companies Law for Listed Joint Stock Companies is hereby approved in accordance with the form attached, and comes into force from the date of its publication.

(b) The content of paragraph (a) of this decision must be announced on the websites of the authority and the Saudi Tadawul Company.

Chairman of the Board of the Capital Market Authority
Mohammed bin Abdullah Al-Quweiz

Issued on: 11 Shawwal 1447
Corresponding to: 30 March 2026

Published in Umm Al-Qura 5169 issued on 3 July 2026.

Categories
Laws and Regulations

Economic Substance Requirements Regulations of Special Economic Zones

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 26/02/03 Approving the Draft Regulation of Economic Substance Requirements for Special Economic Zones

Arabic

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 statute of the authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],

based on the President of the Royal Court Telegram 23435 dated 4 Rabi Al-Thani 1444 [29 October 2022], conveying the approval of the Council of Ministers decision 233 dated 29 Rabi Al-Awwal 1444 [25 October 2022], which provides for the establishment of four special economic zones in the Kingdom,

and the provisions of clause Third of Royal Court File 23435 dated 4 Rabi Al-Thani 1444 [29 October 2022], which directs the Zakat, Tax, and Customs Authority to prepare the actual Economic Substance Requirements and verify them annually in the special economic zones—referred to in clauses First, Fourth, Fifth, and Ninth of the mentioned Council of Ministers Decision—and to monitor the establishments operating in those zones within the scope of its mandate,

after perusal of board Decision 26-01-01 dated 10 February 2026,

and after perusal of the presentation submitted by the executive management regarding the views of the members of the board, and the views received from the public and government entities,

hereby decides

First

The draft Regulation on the Actual Economic Requirements for Special Economic Zones is hereby approved in accordance with the form attached to this decision.

Second

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

May Allah provide success.

Issued on: 10 Shawwal 1447
Corresponding to: 29 March 2026

Published in Umm Al-Qura 5176 issued on 7 August 2026.

Categories
Ministerial Decision

Transport General Authority: Decision 1/8/TR4/2026 Regarding the Law of Carriage by Land

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],

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,

and after perusal of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes issued by Board of Directors of the Transport General Authority Decision 1/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

and after deliberation, the board hereby decides by circulation the following:

First

It is hereby permitted to exceed the operational life of a single vehicle or tractor used in the activity of heavy goods transport for commercial purposes (for third parties) and the activity of heavy goods transport for commercial purposes (for the benefit of the establishment) for a period of six months from the date of this decision, provided that the operational life does not exceed 22 years from the date of manufacture of the vehicle, as an exception to the provisions of article 24 of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes.

Second

It is hereby permitted for service providers engaged in the activity of heavy goods transport for commercial purposes (for the benefit of the establishment) to enter into contracts for the transport of goods not owned by them, provided that they comply with the requirement to issue a transport document for each item of goods transported, for a period of 6 months from the date of this decision, as an exception to the provisions of article 30(4) of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes.

Third

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: 7 Shawwal 1447
Corresponding to: 26 March 2026

Published in Umm Al-Qura 5152 issued on 3 April 2026.

Categories
Laws and Regulations

Rules for the Application of the Schedule of Violations and Punishments for the Operation of Tourist Hospitality Facilities in the Cities of Makkah Al-Mukarramah and Al-Madinah

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Categories
Ministerial Decision

Ministry of Tourism: Decision 1447/3083 Approving the Rules and Schedule of Violations and Punishments for the Tourist Hospitality Facility Activity in the Cities of Makkah and Madinah During the Hajj Season

Arabic

The Minister of Tourism,

based on the powers entrusted to him by law,

based on the Tourism Law issued by Royal Decree D/18 dated 26 Muharram 1444 [24 August 2022],

based on Ministerial Decision 1447/1123 dated 26 Rabi Al-Awwal 1447 [18 September 2025], approving the exemption of applicants for a license for a tourist hospitality facility of the guesthouse type from the criteria attached to Ministerial Decision 2300 dated 19 Jumada Al-Awwal 1444 [13 December 2022] for operation during the Hajj season, and approving the instructions for conducting this activity during the season,

based on article 16(5) of the Tourism Law, which stipulates that “the minister shall issue a schedule detailing the classification of violations and the corresponding punishments—stipulated in paragraph 1 of this article—along with their amount and duration, taking into account the progression of the punishment, provided that the schedule includes violations for which the fine does not exceed 10,000 Riyal, which must be issued immediately by the competent inspector upon detection”,

and with reference to Ministerial Decision 1275 dated 13 Rabi Al-Thani 1447 [5 October 2025], approving amendments to the Schedule and Rules of Violations and Punishments for Tourism Activities,

and in pursuance of public interest,

hereby decides

First

The Rules and the Schedule of Violations and Punishments for the Operation of Tourist Hospitality Facilities in the Cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah During the Hajj Season are hereby approved, in accordance with the attached text.

Second

The rules and schedule must be published in the official gazette, and come into force from the date of its publication.

Third

This decision repeals all previous decisions in conflict with it.

Fourth

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

Minister of Tourism
Ahmad bin Aqeel Al-Khatib

Issued on: 3 Shawwal 1447
Corresponding to: 22 March 2026

Published in Umm Al-Qura 5151 issued on 30 March 2026.