Arabic
The Council of Ministers,
after perusal of Royal Court File 6193 dated 20 Muharram 1448 [5 July 2026], which includes the Secretariat of the Strategic Committee at the Council of Economic and Development Affairs Letter 27403 dated 5 Muharram 1448 [20 June 2026], regarding the Strategic Committee Decision D-11-18/26,
after perusal of the State Revenue Law issued by Royal Decree D/68 dated 18 Dhu Al-Qa’dah 1431 [26 October 2010],
after perusal of Council of Economic and Development Affairs Minutes 117/48/M dated 6 Muharram 1448 [21 June 2026],
after perusal of Bureau of Experts at the Council of Ministers Memo 106 dated 10 Muharram 1448 [25 June 2026],
after considering Shura Council Decision 467/40 dated 15 Muharram 1448 [30 June 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 811 dated 21 Muharram 1448 [6 July 2026],
hereby decides
First
As an exception to articles 20 and 22 and other relevant legal provisions contained in the State Revenue Law—issued by Royal Decree D/68 dated 18 Dhu Al-Qa’dah 1431 [26 October 2010]—and its executive regulation, it is permitted to pay the fines due to the state imposed on establishments in the private and non-profit sectors in installments, in accordance with rules approved by the Minister of Finance within 14 days from the date of the approval of this clause, and in accordance with the following procedures:
1․ The establishment shall submit an application for the payment in installments of the fine imposed on it to the relevant entity that imposed it. The establishment may submit its request—in accordance with the provisions of this clause—even if it has submitted a previous request that was not approved before the entry into force of this clause.
2․ The relevant entity shall examine the installment application—referred to in paragraph 1 of this clause—in accordance with the rules approved by the Minister of Finance based on the issuance of this clause, and shall refer its findings in this regard to the Ministry of Finance within ten days from the date of receipt of the application.
3․ The Ministry of Finance shall consider matters referred to it by the relevant entity in accordance with paragraph 2 of this clause, and shall decide on it within 14 days from the date of its receipt.
Second
Clause First of this decision comes into force on the day following the lapse of 14 days from the date of its publication in the official gazette, and ceases to be applicable by 1 January 2027 or upon the entry into force of the draft State Revenue Law and its executive regulation, whichever is earlier.
A draft royal decree has been prepared in the form attached.
Third
The Saudi Data and AI Authority and the National Center for Government Resources Systems—in coordination with the Ministry of Finance—shall take the necessary measures to automate requests for the payment in installments of debts owed to the state through national platforms, in accordance with the State Revenue Law, its executive regulation, and the provisions contained in clauses First and Second of this decision, within 45 days from the date of this decision.
The Prime Minister
Issued on: 22 Muharram 1448
Corresponding to: 7 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.