Author: [email protected]

Royal Decree

Royal Decree D/138 on the Law of the Trial of Ministers

Post author By [email protected]
Post date 4 February 2024

Arabic

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,

based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414,

based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412,

after perusal of Shura Council Decision 137/16 dated 3 Rajab 1445,

and after perusal of Council of Ministers Decision 580 dated 18 Rajab 1445,

have decreed as follows

First: The repeal of the provisions related to investigation and trial provided in the Law on the Trial of Ministers issued by Royal Decree 88 dated 22 Ramadan 1380 is hereby approved. This shall apply after the Royal Order approving the “Draft Law on Criminal Procedures for the Trial of Members of the Council of Ministers” is issued and comes into force.

Second: The repeal of the provisions relating to crimes, punishments, and other relevant provisions provided in the Law on the Trial of Ministers is hereby approved. This shall apply after the Penal Law is issued and comes into force.

Third: His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of competence—shall implement this decree of Ours.

Salman bin Abdulaziz Al-Saud

Issued on: 23/7/1445
Corresponding to: 4/2/2024

Published in Umm Al-Qura 5023 issued on 8 March 2024.

Royal Decree

Royal Decree D/137 Approving the Economic Cooperation Agreement between the Kingdom and Latvia

Post author By [email protected]
Post date 4 February 2024

Arabic

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,

based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414,

based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412,

after perusal of Shura Council Decision 97/11 dated 6 Jumada Al-Awwal 1445,

and after perusal of Council of Ministers Decision 575 dated 18 Rajab 1445,

have decreed as follows

First: The Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Republic of Latvia on Economic Cooperation signed in the city of Riyadh on 18 Dhu Al-Qa’dah 1444, corresponding to 7 June 2023, is hereby approved in the form attached.

Second: His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of competence—shall implement this decree of Ours.

Salman bin Abdulaziz Al-Saud

Issued on: 23/7/1445
Corresponding to: 4/2/2024

Published in Umm Al-Qura 5020 issued on 16 February 2024.

Laws and Regulations

The Economic Cooperation Agreement between the Government of the Kingdom of Saudi and the Government of the Republic of Latvia

Post author By [email protected]
Post date 4 February 2024

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Laws and Regulations

Tax Rules for Regional Headquarters

Post author By [email protected]
Post date 4 February 2024

Ministerial Decision

Zakat, Tax and Customs Authority: Decision 45536 Approving the Tax Rules for Regional Headquarters

Post author By [email protected]
Post date 4 February 2024

Arabic

The Board of Directors of the Zakat, Tax, and Customs Authority “the Board”, based on the powers entrusted to it in article 5 of the regulation of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021], and based on clause 5 of Council of Ministers Decision 338 dated 23 Rabi Al-Thani 1445 [7 November 2023], which ensures that the Zakat, Tax, and Customs Authority issues—within 60 days from the date of entry into force of this decision—the tax rules for the entities that hold the activity of the “regional headquarters of international companies”, including all controls related to tax incentives, provisions for abuse, the identification of violations and penalties related to tax incentives, and the identification of the list of actual economic substance requirements in coordination with the Ministry of Investment, and the authority must verify that these requirements are met annually and hereby decides the following:

First

The Tax Rules for the Regional Headquarters are hereby approved in accordance with 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, and it must be communicated to whoever is required to implement it.