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Royal Decree

Royal Decree D/80 Approving the United Nations Convention on the Use of Electronic Communications in International Contracts

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 [1 March 1992],

based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [21 August 1993],

based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [1 March 1992],

after perusal of Shura Council Decision 486/41 dated 16 Muharram 1448 [1 July 2026],

and after perusal of Council of Ministers Decision 215 dated 28 Safar 1448 [11 August 2026],

have decreed as follows

First

The United Nations Convention on the Use of Electronic Communications in International Contracts is hereby ratified in the form attached, with the declaration that the Kingdom of Saudi Arabia—in accordance with the provisions of article 19(1)(a) of the mentioned convention—will apply the convention when the states referred to in article 1(1) of it are contracting states to it.

Second

His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their mandates—shall implement this decree of Ours.

Salman bin Abdulaziz Al-Saud

Issued on: 4 Rabi Al-Awwal 1448
Corresponding to: 17 August 2026


Published in Umm Al-Qura 5178 issued on 21 August 2026.

Categories
Laws and Regulations

The United Nations Convention on the Use of Electronic Communications in International Contracts

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Ministerial Decision

Transport General Authority: Decision 1/48/44 Adopting the Executive Regulation for the Inspection, Maintenance, Repair, and Re-certification of Marine Rescue Equipment and Devices

Arabic

The Minister of Transport and Logistics Services, Chairman of the Board of Directors of the Transport General Authority,

based on the powers granted to him by law,

after perusal of the Commercial Maritime Law issued by Royal Decree D/33 dated 5 Rabi Al-Thani 1440 [12 December 2018],

after perusal of Royal Decree D/55 dated 23 Rajab 1436 [12 May 2015],

after perusal of Royal Decree D/39 dated 12 Sha’ban 1404 [13 May 1984],

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 Board of Directors of the Transport General Authority Decision 5/9/2026/4 dated 12 Safar 1448, corresponding to 26 July 2026,

and in pursuance of the interest of work,

hereby decides

First

The Executive Regulation for the Inspection, Maintenance, Repair, and Re-Approval of Marine Rescue Equipment and Devices is hereby approved in the form attached.

Second

The President of the Transport General Authority is hereby authorized to approve the appropriate mechanisms to implement the provisions of this regulation and issue the necessary decisions and circulars for this.

Third

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

Fourth

The original copy of this decision must be sent to the President of the Transport General Authority to notify those who are required to implement its provisions.

May Allah provide success.

The Minister of Transport and Logistics Services
Chairman of the Board of Directors of the Transport General Authority

Saleh bin Nasser Al-Jasser

Issued on: 3 Rabi Al-Awwal 1448
Corresponding to: 16 August 2026


Published in Umm Al-Qura 5180 issued on 4 September 2026.

Categories
Laws and Regulations

The Executive Regulation for the Inspection, Maintenance, Repair, and Re-certification of Marine Rescue Equipment and Devices

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Laws and Regulations

Mechanisms and Procedures Necessary for Implementing Royal Order 54152

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 10/04/26 Approving the Mechanisms and Procedures Necessary for Implementing the Provisions of Royal Order 54152

Arabic

The Board of Directors of the Zakat, Tax, and Customs Authority “the board”,

based on the powers entrusted to the board in article 5 of the statute of the authority approved by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021], Royal Order 54152 dated 5 Rajab 1447 [25 December 2025], and what is stated in clause First, “Value added tax is hereby not due on real estate supplies to an individual who did not engage in a real estate activity on an ongoing and regular basis for the purpose of generating income—before the entry into force of the provisions of the Real Estate Transaction Tax on 17 Safar 1442 [4 October 2020]—unless that individual carried out more than one supply—within 12 months—the total value of which exceeds the mandatory registration threshold in accordance with the Unified Agreement on Value Added Tax of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],” and clause Fourth, “An individual who is liable for value added tax on his real estate supplies is hereby exempted from the tax penalties—not paid—imposed on him in accordance with the Value Added Tax Law from its entry into force on 14 Rabi Al-Thani 1439 [1 January 2018] until the entry into force of the provisions of the Real Estate Transaction Tax on 17 Safar 1442 [4 October 2020], and this must be after the payment of the principal amount of the tax due. The exemption must not include penalties imposed due to tax evasion.” in implementation of the provisions of clause Fifth of the Royal Order, “The Zakat, Tax and Customs Authority shall establish the mechanisms and procedures necessary to implement the provisions of the above clauses, and shall issue them by a decision of its board of directors”, after perusal of articles 50 and 52 of the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017] and its amendments, and after perusal of the minutes of the fourth meeting of the board for the year 2026,

hereby decides

First

The Mechanisms and Procedures Necessary for the Implementation of the Provisions of Royal Order 54152 dated 5 Rajab 1447 [25 December 2025] are hereby approved in the form attached to this decision.

Second

This decision comes into force on the date of its publication in the official gazette, and the date of publication is equivalent to the date of approval of these mechanisms and procedures, and it must be communicated to those required to implement it.

May Allah provide success.

Issued on: 3 Rabi Al-Awwal 1448
Corresponding to: 16 August 2026


Published in Umm Al-Qura 5189 issued on 13 October 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 222 Abolishing the Authority for the Development and Reconstruction of Mountainous Regions in Jazan

Arabic

The Council of Ministers,

after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 59288 dated 24 Rajab 1447 [13 January 2026], which includes the Minister of Interior, Chairman of the Board of Directors of the Authority for the Development and Reconstruction of Mountainous Areas in Jazan Region Telegram 187932 dated 16 Rajab 1447 [5 January 2026], regarding the abolition of the Authority for the Development and Reconstruction of Mountainous Areas in Jazan Region,

after perusal of the Organizational Arrangements of the Strategic Office for the Development of Jazan Region issued by Council of Ministers Decision 626 dated 15 Dhu Al-Qa’dah 1443 [14 June 2022],

after perusal of Royal Order 3/S/19945 dated 20 Sha’ban 1396 [16 August 1976],

after perusal of Bureau of Experts at the Council of Ministers Memo 281 dated 29 Muharram 1448 [14 July 2026],

after perusal of Council of Economic and Development Affairs Minutes 1745/47/M dated 27 Dhu Al-Qa’dah 1447 [14 May 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 1512 dated 9 Safar 1448 [23 July 2026],

hereby decides

First

The Authority for the Development and Reconstruction of Mountainous Areas in Jazan, established by Royal Order 3/S/19945 dated 20 Sha’ban 1396 [16 August 1976], is hereby abolished.

Second

The tasks related to strategic planning and development coordination at the regional level, projects, and initiatives of a developmental nature, and the associated documents and records are hereby transferred to the Strategic Office for the Development of Jazan Region.

Third

The tasks related to agricultural, environmental, and water activities are hereby transferred to the Ministry of Environment, Water, and Agriculture, including the task of reducing and eliminating khat cultivation within its executive plans without prejudice to the mandates of other concerned agencies, and the Ministry of Finance must be coordinated with on the mechanism for providing the necessary financial support.

Fourth

A committee must be formed under the chairmanship of the Chief Executive Officer of the Strategic Office for the Development of Jazan Region, with the membership of high-level representatives from the Ministry of Interior, the Ministry of Environment, Water, and Agriculture, the Ministry of Finance, and the Authority for the Development and Reconstruction of Mountainous Areas in Jazan, to develop an implementation plan and timeline not exceeding six months for the implementation of the provisions of clauses First, Second, and Third of this decision, and to implement it after its approval.

Fifth

The Ministry of Interior, in coordination with the Ministry of Human Resources and Social Development and the Ministry of Finance, shall make the necessary arrangements to address the situation of the personnel of the authority after its abolition by transferring or redeploying them to the ministry or its associated entities.

Salman bin Abdulaziz Al-Saud

Issued on: 28 Safar 1448
Corresponding to: 11 August 2026


Published in Umm Al-Qura 5178 issued on 21 August 2026.

Categories
Council of Ministers Decision

Council of Ministers: Decision 220 Amending the Statute of the Saudi Center for Accreditation of Healthcare Institutions

Arabic

The Council of Ministers,

after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 50543 dated 21 Jumada Al-Thani 1447 [12 December 2025], which includes the Minister of Health, Chairman of the Saudi Health Council Telegram 24841 dated 18 Jumada Al-Thani 1447 [9 December 2025], regarding the amendment of the Statute of the Saudi Center for Accreditation of Health Establishments,

after perusal of the Statute of the Saudi Center for Accreditation of Health Establishments issued by Council of Ministers Decision 346 dated 22 Rajab 1436 [11 May 2015],

after perusal of Bureau of Experts at the Council of Ministers Memo 3836 dated 16 Dhu Al-Qa’dah 1447 [3 May 2026],

after perusal of Council of Economic and Development Affairs Minutes 1870/47/M dated 18 Dhu Al-Hijja 1447 [4 June 2026],

and after perusal of General Committee of the Council of Ministers Recommendation 729 dated 19 Muharram 1448 [4 July 2026],

hereby decides

The Statute of the Saudi Center for Accreditation of Health Establishments issued by Council of Ministers Decision 346 dated 22 Rajab 1436 [11 May 2015] is hereby amended as follows:

1. A paragraph is added to article 3 of it, which reads as follows: “The center may provide health establishments accreditation services to health establishments located outside the Kingdom, in accordance with the controls approved by the board.”

2. A paragraph is added to article 6 of it, which reads as follows: “Proposing controls for the provision of health establishments accreditation services located outside the Kingdom, provided that those controls include procedures for coordination with the Ministry of Foreign Affairs and any other relevant entities that the committee deems appropriate, in preparation for their approval by the board.”

Salman bin Abdulaziz Al-Saud

Issued on: 28 Safar 1448
Corresponding to: 11 August 2026


Published in Umm Al-Qura 5178 issued on 21 August 2026.

Categories
Laws and Regulations

Instructions for Practicing the Activity of Tourist Accommodation Facility Type (inn) During the Hajj Season in the Cities of Makkah Al-mukarramah and Madinah Al-munawwarah

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Ministerial Decision

Ministry of Tourism: Decision 594/1448 Approving the Amendment to the Instructions for Practicing the Activity of Tourist Accommodation Facility Type (inn) During the Hajj Season in the Cities of Makkah Al-mukarramah and Madinah Al-munawwarah

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], and the Regulation of the Tourist Hospitality Facility issued by Ministerial Decision 2289 dated 19 Jumada Al-Awwal 1444 [13 December 2022],

and after perusal of 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 Lodge type to operate during the Hajj season 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,

and in pursuance of public interest,

hereby decides

First

The amendment to the Instructions for the Operation of Tourist Hospitality Facilities of the Lodge Type During the Hajj Season—approved by the competent entity—in the City of Makkah Al-Mukarramah and City Al-Madinah Al-Munawwarah is hereby approved, in accordance with the form attached.

Second

The exemption of the applicant for a license to operate a tourist hospitality facility of the lodge type during the Hajj season—determined by the competent authority each Hijri year—in the cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah from complying with the following requirements is hereby continued:

1. Direct connection to the tourism monitoring platform provided in article 6(1) of the Tourist Hospitality Facility Regulation.

2. Meeting the criteria for licensing a lodge approved by Ministerial Decision 2300 dated 19 Jumada Al-Awwal 1444 [13 December 2022], provided that it meets the criteria for licensing and classifying a lodge during the Hajj season attached to this decision.

Third

The period of validity of the lodge license during the Hajj season in the cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah is 90 days, non-renewable.

Fourth

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

Fifth

This decision repeals all previous decisions in conflict with it, and it must be communicated to those who are required to implement it and act upon it.

May Allah provide success.

Minister of Tourism
Ahmad bin Aqeel Al-Khatib

Issued on: 29 Safar 1448
Corresponding to: 12 August 2026


Published in Umm Al-Qura 5178 issued on 21 August 2026.