Author: Decree
The Minister of Finance,
based on the powers granted to him based on the Zakat Collection Law issued by Royal Decree 17/2/28/8634 dated 29 Jumada Al-Thani 1370 [7 April 1951] and its amendments, Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], stipulating the collection of zakat in full from all companies, establishments, and others who are subject to zakat, Council of Ministers Decision 126 dated 1 Rabi Al-Awwal 1436 [23 December 2014], stipulating in clause Second the delegation of the Minister of Finance to issue the necessary decisions to implement Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], and after perusal of Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] approving the Executive Regulation for Zakat Collection 1445,
hereby decides the following
First
The amendment of article 73 of the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] is hereby approved in the form attached.
Second
This decision applies to the financial years starting from 1 January 2025 and after. It is permitted—upon the request of the payer—to apply it to the financial years to which the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] applies.
Third
The Zakat, Tax, and Customs Authority shall submit a study to its board of directors addressing the effects of the application of zakat treatment for off-plan sales projects attached to this decision after the lapse of one year from its application.
Fourth
This decision must be published in the official gazette, and it must be communicated to whoever is required to implement it.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 11 Shawwal 1446
Corresponding to: 9 April 2025
Published in Umm Al-Qura 5092 issued on 13 June 2025.
The Board of Directors of the Saudi Organization for Chartered and Professional Accountants,
based on the authorities it possesses,
based on the provisions of article 9 of the system of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021], and after perusal of the Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],
after perusal of the Rules Governing Freelance Professions issued by Minister of Commerce Decision 349 dated 11 Rabi Al-Thani 1442 [26 November 2020],
after perusal of the Rules Governing Accounting Services issued by board of directors of the organization Decision 1/4 dated 2 Ramadan 1443 [3 April 2022],
after perusal of the recommendations of the executive committee of the board of directors of the organization issued by Decision 11/3/1 dated 25 Sha’ban 1446 [24 February 2025], regarding the recommendation to amend the rules governing accounting services, in the form attached to its decision,
and after coordination with the Ministry of Commerce,
hereby decides
First
The proposal to amend articles 1, 6, and 17 of the Rules Governing Accounting Services is hereby approved as follows:
Article 1
The definition of “ministry” is hereby deleted, the definition of “board” is added as “The board of directors of the organization”, and the definition of “license” is amended to become “A document issued by the organization, allowing those to whom it is issued to practice the profession, in accordance with the conditions and controls specified in the rules.”
Article 6
Paragraphs 4 and 5 are hereby amended to read as follows:
4․ The organization shall review the application that meets all the data and attachments, and the applicant shall pay the fee for the license, which is determined by the board.
5․ The organization shall decide on the application within a period not exceeding 15 working days. The license applicant may file a grievance against the rejection decision before the competent court.
Article 17
A licensee whose license has been canceled in accordance with the rules may request re-licensing after the lapse of three years from the date of entry into force of the cancellation decision. The board or whoever it authorizes shall decide on the application. The same conditions and procedures prescribed for issuing the license must be followed for re-licensing.
Second
This decision must be published in the official gazette and on the website of the organization, and comes into force on the date of publication.
May Allah provide success.
Minister of Commerce
Chairman of the Board of Directors
Dr Majid bin Abdullah Al-Qassabi
Issued on: 25 Ramadan 1446
Corresponding to: 25 March 2025
Published in Umm Al-Qura 5100 issued on 8 August 2025.
The Board of Directors of the Saudi Organization for Chartered and Professional Accountants,
based on the authorities it possesses,
based on the provisions of article 9 of the system of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021], and after perusal of the Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],
after perusal of the Rules Governing Freelance Professions issued by Minister of Commerce Decision 349 dated 11 Rabi Al-Thani 1442 [26 November 2020],
after perusal of the Rules Governing Zakat and Tax Accounting Services issued by board of directors of the organization Decision 1/4 dated 5 Muharram 1446 [11 July 2024],
after perusal of the recommendations of the executive committee of the board of directors of the organization issued by Decision 11/4/1 dated 25 Sha’ban 1446 [24 February 2025], regarding the recommendation to amend the Rules Governing Zakat and Tax Accounting Services, in the form attached to its decision,
and after coordination with the Ministry of Commerce,
hereby decides
First
The proposal to amend articles 1, 6, and 18 of the Rules Governing Zakat and Tax Accounting Services is hereby approved as follows:
Article 1
The definition of “ministry” is hereby deleted, the definition of “board” is added as “The board of directors of the organization”, and the definition of “license” is amended to become “A document issued by the organization, allowing those to whom it is issued to practice the profession, in accordance with the conditions and controls specified in the rules.”
Article 6
Paragraphs 4 and 5 are hereby amended to read as follows:
4․ The organization shall review the application that meets all the data and attachments, and the applicant shall pay the fee for the license, which is determined by the board.
5․ The organization shall decide on the application within a period not exceeding 15 working days. The license applicant may file a grievance against the rejection decision before the competent court.
Article 18
A licensee whose license has been canceled in accordance with the rules may request re-licensing after the lapse of three years from the date of entry into force of the cancellation decision. The board or whoever it authorizes shall decide on the application. The same conditions and procedures prescribed for issuing the license must be followed for re-licensing.
Second
This decision must be published in the official gazette and on the website of the organization, and comes into force on the date of entry into force of the Rules Governing Zakat and Tax Accounting Services.
May Allah provide success.
Minister of Commerce
Chairman of the Board of Directors
Dr Majid bin Abdullah Al-Qassabi
Issued on: 25 Ramadan 1446
Corresponding to: 25 March 2025
Published in Umm Al-Qura 5100 issued on 8 August 2025.
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 System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],
after perusal of Royal Order O/84 dated 14 Safar 1442 [1 October 2020],
and after perusal of article 20 of the Law of the Real Estate Transaction Tax issued by Royal Decree D/84 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
hereby decides
First
The Executive Regulation of the Law of the Real Estate Transaction Tax is hereby approved in accordance with the form attached.
Second
The Executive Regulation of the Law of the Real Estate Transaction Tax referred to in clause First of this decision must be published in the official gazette.
Third
This decision must be communicated to those who are required to implement it.
May Allah provide success.
Issued on: 24 Ramadan 1446
Corresponding to: 24 March 2025
Published in Umm Al-Qura 5080 issued on 9 April 2025.