Category: Council of Ministers Decision

Arabic

The Council of Ministers,

after perusal of Royal Court File 34325 dated 12 Jumada Al-Awwal 1446 [14 November 2024] regarding the draft Organizational Arrangements of the Saudi Building Code Center,

after perusal of the mentioned draft organizational arrangements,

after perusal of the Law for Implementing the Saudi Building Code issued by Royal Decree D/43 dated 26 Rabi Al-Thani 1438 [24 January 2017],

after perusal of the General Plan of the National Committee for the Saudi Building Code issued by Council of Ministers Decision 174 dated 15 Jumada Al-Thani 1422 [3 September 2001],

after perusal of the Council of Ministers Decision 127 dated 20 Rabi Al-Thani 1431 [5 April 2010] and Council of Ministers Decision 459 dated 2 Dhu Al-Qa’dah 1436 [17 August 2015],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3144 dated 29 Sha’ban 1445 [10 March 2024], Memorandum 4024 dated 22 Dhu Al-Qa’dah 1445 [30 May 2024], Memorandum 293 dated 18 Muharram 1446 [24 July 2024], Memorandum 2046 dated 10 Jumada Al-Thani 1446 [11 December 2024], and Memorandum 2548 dated 14 Rajab 1446 [14 January 2025],

after perusal of Council of Economic and Development Affairs Minutes 1703/45/M dated 11 Ramadan 1445 [21 March 2024],

after considering Shura Council Decision 70/7 dated 26 Rabi Al-Thani 1446 [29 October 2024],

and after perusal of General Committee of the Council of Ministers Recommendation 8418 dated 20 Sha’ban 1446 [19 February 2025],

hereby decides

First

The National Committee for the Saudi Building Code is hereby transformed into a center named the “Saudi Building Code Center.”

Second

The Organizational Arrangements of the Saudi Building Code Center are hereby approved in the form attached.

Third

As an exception to the provisions of article 11(2) of the arrangements referred to in clause Second of this decision, the first fiscal year of the center begins from the date of entry into force of its arrangements and ends at the end of the next fiscal year of the state.

Fourth

The establishment of the Saudi Building Code Academy—in principle—is hereby approved, and the center shall submit its findings to complete the necessary procedures in this regard.

Fifth

The Board of Directors of the Saudi Building Code Center shall exercise its powers stipulated in article 6(5) of the organizational arrangements stipulated in clause Second of this decision, in agreement with the Ministry of Finance and the Center for the Development of Non-Oil Revenues, until the issuance and entry into force of the Governance of the Practice of Imposing the Fee for Services and Works Provided by Entities That Have the Legal Authority to Impose a Fee.

Sixth

The Law for Implementing the Saudi Building Code issued by Royal Decree D/43 dated 26 Rabi Al-Thani 1438 [24 January 2017] is hereby amended as follows:

1․ Amending the definition of “National Committee” provided in article 1 to read as follows:

Center:
The Saudi Building Code Center.

2․ Amending article 4 to read as follows:

Amendments to the code must be issued by a decision of the Minister of Municipalities and Housing.

3‏. Amending the phrase “Minister of Commerce, Chairman of the Board of Directors of the Saudi Standards, Metrology, and Quality Organization” stipulated in article 5 to read as follows:

The Minister of Municipalities and Housing.

4․ Amending the phrase “The National Committee is considered” to become “The center is considered”, and the phrase “Minister of Commerce, Chairman of the Board of Directors of the Saudi Standards, Metrology, and Quality Organization” to become “Minister of Municipalities and Housing” in article 15.

Seventh

A committee must be formed in the Ministry of Municipalities and Housing, with the membership of two representatives from: The Ministry of Finance and the Ministry of Human Resources and Social Development, and from the Saudi Standards, Metrology, and Quality Organization, to take the necessary measures regarding the following:

1․ Transferring employees concerned with the activities of the National Committee for the Saudi Building Code referred to in clause First of this decision and the vacant and occupied positions to the Saudi Building Code Center, in accordance with the Rules and Arrangements for the Treatment of Employees and Workers in the Sectors Targeted for Transformation and Privatization issued by Council of Ministers Decision 616 dated 20 Shawwal 1442 [1 June 2021].

2․ Transferring the properties, documents, and financial allocations relating to the activities of the National Committee for the Saudi Building Code from the Saudi Standards, Metrology, and Quality Organization to the Saudi Building Code Center referred to in clause First of this decision.

Eighth

The Board of Directors of the Saudi Building Code Center shall prepare a draft system for the center in light of the provisions of the organizational arrangements—stipulated in clause Second of this decision—and whatever it may become cognizant of in this regard, and it must be submitted within a period not exceeding 12 months from the date of approval of the organizational arrangements referred to in clause Second of this decision, to complete the necessary legal procedures.

A draft royal decree has been prepared regarding clause Sixth(1) and (4) of this decision in the form attached.

The Prime Minister

Issued on: 4 Ramadan 1446
Corresponding to: 4 March 2025

Published in Umm Al-Qura 5077 issued on 28 March 2025.

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 60230 dated 19 Sha’ban 1446 [18 February 2025],  which includes Royal Court Telegram 57222 dated 8 Sha’ban 1446 [7 February 2025] regarding amending the System of the Technical and Vocational Training Corporation,

after perusal of the System of the Technical and Vocational Training Corporation issued by Council of Ministers Decision 268 dated 14 Sha’ban 1428 [27 August 2007],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 2786 dated 12 Sha’ban 1446 [11 February 2025] and Memorandum 2898 dated 21 Sha’ban 1446 [20 February 2025],

after perusal of the Council of Economic and Development Affairs Minutes 1198/46/M dated 13 Sha’ban 1446 [12 February 2025],

and after perusal of the General Committee of the Council of Ministers Recommendation 8624 dated 24 Sha’ban 1446 [23 February 2025],

hereby decides

Article 7 of the System of the Technical and Vocational Training Corporation issued by Council of Ministers Decision 268 dated 14 Sha’ban 1428 [27 August 2007] is hereby amended to read as follows:

The corporation must have a governor who is appointed and dismissed from his position by a decision by the board after the approval of the Prime Minister. The decision must specify his remuneration and other financial benefits.

Salman bin Abdulaziz Al-Saud

Issued on: 26 Sha’ban 1446
Corresponding to: 25 February 2025

Published in Umm Al-Qura 5074 issued on 7 March 2025.

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 39821 dated 3 Jumada Al-Thani 1446 [4 December 2024], including the Ministry of Health Telegram 2233818 dated 22 Rabi Al-Awwal 1441 [19 November 2019] regarding the request for approval to allow the practice of activities related to pharmacies and establishments selling herbal preparations without requiring the owner to be Saudi,

after perusal of the Law of the Pharmaceutical Establishments and Preparations (repealed) issued by Royal Decree D/31 dated 1 Jumada Al-Thani 1425 [18 July 2004],

after perusal of Bureau of Experts at the Council of Ministers Minutes 51 dated 26 Muharram 1442 [14 September 2020], Memorandum 687 dated 1 Jumada Al-Awwal 1442 [16 December 2020], Memorandum 662 dated 19 Rabi Al-Awwal 1443 [25 October 2021], Memorandum 1642 dated 22 Rajab 1443 [23 February 2022], Memorandum 1090 dated 7 Rabi Al-Thani 1444 [1 November 2022], Memorandum 1458 dated 13 Jumada Al-Awwal 1444 [7 December 2022], Memorandum 3061 dated 13 Shawwal 1444 [3 May 2023], and Memorandum 948 dated 15 Rabi Al-Awwal 1446 [18 September 2024],

after perusal of Council of Economic and Development Affairs Recommendation 3-6/44/R dated 16 Rajab 1444 [7 February 2023],

after perusal of Council of Economic and Development Affairs Minutes 549/46/M dated 1 Rabi Al-Thani 1446 [4 October 2024],

after perusal of Shura Council Decision 117/11 dated 1 Jumada Al-Thani 1446 [2 December 2024],

and after perusal of General Committee of the Council of Ministers Recommendation 7148 dated 11 Rajab 1446 [11 January 2025],

hereby decides

The practice of activities relating to pharmacies and establishments selling herbal preparations—referred to in article 3 of the Law of the Pharmaceutical Establishments and Preparations (repealed) issued by Royal Decree D/31 dated 1 Jumada Al-Thani 1425 [18 July 2004]—is hereby approved without requiring the owner to be Saudi, until the issuance and entry into force of the Integrated Health Law.

A draft royal decree has been prepared in the form attached.

Salman bin Abdulaziz Al-Saud

Issued on: 26 Sha’ban 1446
Corresponding to: 25 February 2025

Published in Umm Al-Qura 5075 issued on 14 March 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 17421 dated 10 Rabi Al-Awwal 1446 [13 September 2024], including the Head of the Bureau of Experts at the Council of Ministers Telegram 1753 dated 2 Rabi Al-Awwal 1446 [5 September 2024] regarding the observation that the annual reports of government agencies are being referred to the bureau containing the decision of the Shura Council without the accompanying views of the agency on the contents of the decision,

after perusal of the Guide for Preparing Annual Reports of Public Agencies issued by Council of Ministers Decision 233 dated 18 Rabi Al-Thani 1443 [23 November 2021],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 48 dated 2 Rabi Al-Awwal 1446 [5 September 2024], Memorandum 72 dated 12 Rabi Al-Thani 1446 [15 October 2024], and Memorandum 1702 dated 15 Jumada Al-Awwal 1446 [17 November 2024],

after perusal of the Council of Economic and Development Affairs Minutes 941/46/M dated 4 Jumada Al-Thani 1446 [5 December 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6664 dated 28 Jumada Al-Thani 1446 [29 December 2024],

hereby decides

Paragraph 2(c) of General Provisions of the Guide for Preparing Annual Reports for Public Agencies issued by Council of Ministers Decision 233 dated 18 Rabi Al-Thani 1443 [23 November 2021] is hereby amended to read as follows: “The Royal Court shall refer to the General Committee of the Council of Ministers the file regarding the decision of the Shura Council issued regarding the annual report of the public agency immediately upon its receipt, and shall provide the agency with a copy of the decision accompanied by the council explanatory memorandum, in preparation for referring the file to the Bureau of Experts at the Council of Ministers for review jointly with the relevant entities.

The agency shall provide the bureau with its views—approved and documented by its most senior official—regarding the contents of the decision within a period not exceeding 15 days from the date of providing it to the agency. The bureau may extend it for a period not exceeding 15 additional days. If the public agency does not provide the bureau with its views, the bureau may complete the review of the file in light of the available documents and its findings in the regard, or return it to complete the necessary action.

The Prime Minister

Issued on: 19 Sha’ban 1446
Corresponding to: 18 February 2025

Published in Umm Al-Qura 5073 issued on 28 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 71382 dated 1 Shawwal 1445 [10 April 2024], including the Minister of Hajj and Umrah Telegram 450925025 dated 26 Ramadan 1445 [5 April 2024] regarding the request to add the ministry to the membership of the Board of Directors of the Saudi Tourism Authority,

after perusal of the System of the Saudi Tourism Authority issued by Council of Ministers Decision 632 dated 3 Sha’ban 1445 [13 February 2024],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 47 dated 3 Muharram 1446 [9 July 2024], Memorandum 2087 dated 11 Jumada Al-Thani 1446 [12 December 2024], and Memorandum 2569 dated 15 Rajab 1446 [15 January 2025],

after perusal of the Council of Economic and Development Affairs Minutes 641/46/M dated 14 Rabi Al-Thani 1446 [17 October 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 7738 dated 27 Rajab 1446 [27 January 2025],

hereby decides

Article 5(1) of the System of the Saudi Tourism Authority issued by Council of Ministers Decision 632 dated 3 Sha’ban 1445 [13 February 2024] is hereby amended by adding a representative of the Ministry of Hajj and Umrah to the membership of the Board of Directors of the Saudi Tourism Authority, and its subparagraphs are reordered accordingly.

The Prime Minister

Issued on: 19 Sha’ban 1446
Corresponding to: 18 February 2025

Published in Umm Al-Qura 5073 issued on 28 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 56299 dated 4 Sha’ban 1446 [3 February 2025], which includes the Transport General Authority Letter 60 dated 10 Muharram 1441 [9 September 2019] regarding the draft Law of Carriage by Land on Roads, and the Minister of Transport and Logistics Services,  Chairman of the Board of Directors of the Transport General Authority,  Letter 2458 dated 1 Jumada Al-Thani 1446 [2 December 2024] regarding the phenomenon of foreign trucks practicing domestic transport in an illegal manner,

after perusal of the mentioned draft law,

after perusal of the Concession Agreement between the Government of the Kingdom of Saudi Arabia and the Saudi Arabian Oil Company (Saudi Aramco) approved by Royal Decree D/38 dated 6 Rabi Al-Thani 1439 [24 December 2017],

after perusal of the System of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013],

after perusal of the Bureau of Experts at the Council of Ministers Minutes 30 dated 20 Muharram 1444 [18 August 2022],  Memorandum 3303 dated 8 Dhu Al-Qa’dah 1444 [28 May 2023],  Memorandum 319 dated 28 Muharram 1445 [15 August 2023],  Memorandum 2161 dated 15 Jumada Al-Thani 1445 [28 December 2023],  Memorandum 4009 dated 21 Dhu Al-Qa’dah 1445 [29 May 2024],  Memorandum 140 dated 8 Muharram 1446 [14 July 2024],  Memorandum 2189 dated 18 Jumada Al-Thani 1446 [19 December 2024],  and Memorandum 2461 dated 9 Rajab 1446 [9 January 2025],

after perusal of the Council of Economic and Development Affairs Recommendation 16-1/46/R dated 26 Muharram 1446 [1 August 2024],

after considering Shura Council Decision 69/8 dated 9 Rabi Al-Thani 1445 [24 October 2023], 110/11 dated 1 Jumada Al-Thani 1446 [2 December 2024], and 183/18 dated 28 Rajab 1446 [28 January 2025],

and after perusal of the General Committee of the Council of Ministers Recommendation 8350 dated 17 Sha’ban 1446 [16 February 2025],

hereby decides

First

The Law of Carriage by Land on Roads is hereby approved in the form attached.

Second

The entry into force of the law—referred to in clause First of this decree—must not prejudice the Concession Agreement between the Government of the Kingdom of Saudi Arabia and the Saudi Arabian Oil Company (Saudi Aramco) approved by Royal Decree D/38 dated 6 Rabi Al-Thani 1439 [24 December 2017] regarding the right granted to the company to transport hydrocarbon materials.

Third

Carriage by land on roads establishments shall adjust their status within a period not exceeding one year from the date of entry into force of the law—referred to in clause First of this decision—in conformity with it, according to the mechanism set by the Transport General Authority. The chairman of the board of directors of the authority may extend this period—as he sees fit in this regard ‏—for a period not exceeding an additional six months.

Fourth

The Transport General Authority shall carry out the following:

1․ Review its system—issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013]—in light of the provisions contained in the law referred to in clause First of this decision, propose the necessary matters in this regard, and report to complete the legal procedures.

2․ Coordinate with the Ministry of Education and the Ministry of Interior‏—each according to its mandate—regarding educational transport, which falls under the activities of scheduled transport; with the Ministry of Hajj and Umrah, the Ministry of Interior, the Royal Commission for Makkah City and Holy Sites, and the Al-Madinah Al-Munawwarah Region Development Authority—each according to its mandate—regarding the transport of Hajj pilgrims and Umrah pilgrims, which falls under the activities of scheduled and non-scheduled transport; with the Ministry of Industry and Mineral Resources regarding the transport of goods related to the industrial and mining sector; and with the Ministry of Energy regarding the transport of energy products. This must be done when preparing the executive regulations of the law—referred to in clause First of this decision—relevant to these matters.

3․ Coordinate with the General Authority of Civil Aviation and any other entities it sees fit related to the activities of air transport, maritime transport, railway transport, and carriage by land, to prepare memoranda of understanding to govern the aspects related to licensing the activity of brokerage in multimodal transport of goods subject to the legal supervision of those entities, in accordance with the provisions of the law referred to in clause First of this decision, its executive regulations, and the relevant legal provisions, and to determine the role of each of them in this regard taking into account the integration of their roles provided that the preparation of those memoranda is completed and signed before the law comes into force.

Fifth

The Board of Directors of the Transport General Authority shall exercise its powers stipulated in article 17 of the law—referred to in clause First of this decision—in agreement with the Ministry of Finance and the Non-Oil Revenue Development Center, until the issuance of the draft Regulation for the Practice by Public Authorities and Establishments and Their Equivalent of Imposing a Fee for the Services and Works They Provide and its entry into force.

Sixth

The relevant entities shall, when preparing studies and detailed plans related to activities of carriage by land on roads, coordinate with the Transport General Authority.

Seventh

The Chairman of the Transport General Authority shall issue the schedule stipulated in article 23(1) of the law referred to in clause First of this decision, within a period not exceeding 180 days from the date of publication of the law.

Eighth

The Board of Directors of the Transport General Authority shall determine the transportation fares for any activities of railway transport it deems appropriate, and any activities of maritime transport it deems appropriate, based on the policies—set by it in this regard—that must explain the pricing principles, without prejudice to the international obligations of the Kingdom.

Ninth

The Transport General Authority shall coordinate with the Ministry of Interior, the Ministry of Transport and Logistics Services, the General Authority of Civil Aviation, and the Roads General Authority to make the necessary arrangements for security and supervisory support to implement the provisions related to policing violations of carriage by land on roads without a license, stipulated in the law referred to in clause First of this decision.

Tenth

As an exception to the provisions of article 34 of the law—referred to in clause First of this decision—foreign trucks proven to be transporting within the Kingdom of Saudi Arabia must be issued violation tickets and punished in accordance with the provisions of the law—referred to in clause First of this decision— from the date of its publication, provided that the Chairman of the Transport General Authority completes the necessary procedures to implement the provisions of this clause simultaneously with the date of publication of the law referred to in clause First of this decision.

A draft royal decree has been prepared for clauses First, Second, Third, Eighth, and Tenth of this decision in the form attached.

The Prime Minister

Issued on: 19 Sha’ban 1446
Corresponding to: 18 February 2025

Published in Umm Al-Qura 5073 issued on 28 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 74707 dated 16 Shawwal 1445 [25 April 2024], which includes the Minister of Communications and Information Technology, Chairman of the Supervisory Committee of the National Program for the Development of the Information Technology Sector, Telegram 5545 dated 8 Shawwal 1445 [17 April 2024] regarding a proposal for remunerations for members of the supervisory committee of the program and its committees,

after perusal of the Organizational Arrangements for the National Program for the Development of the Information Technology Sector issued by Council of Ministers Decision 475 dated 15 Rajab 1441 [10 March 2020],

after perusal of Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3978 dated 20 Dhu Al-Qa’dah 1445 [28 May 2024] and Memorandum 2098 dated 11 Jumada Al-Thani 1446 [12 December 2024],

after perusal of the Council of Economic and Development Affairs Minutes 725/46/M dated 21 Rabi Al-Thani 1446 [24 October 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6575 dated 24 Jumada Al-Thani 1446 [25 December 2024],

hereby decides

First

Clause Third(3) of the Organizational Arrangements for the National Program for the Development of the Information Technology Sector issued by Council of Ministers Decision 475 dated 15 Rajab 1441 [10 March 2020] is hereby deleted.

Second

The National Program for the Development of the Information Technology Sector—established under clause First of Council of Ministers Decision 475 dated 15 Rajab 1441 [10 March 2020]—is hereby covered by the Controls for the Remuneration of Members of the Boards of Directors of Agencies and Their Committees approved by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023].

The Prime Minister

Issued on: 12 Sha’ban 1446
Corresponding to: 11 February 2025

Published in Umm Al-Qura 5072 issued on 21 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 40445 dated 5 Jumada Al-Thani 1446 [6 December 2024] regarding amending article 4(1) of the Law of the Public Prosecution and article 4 of the Law of the Board of Grievances,

after perusal of the Law of the Public Prosecution issued by Royal Decree D/56 dated 24 Shawwal 1409 [29 May 1989],

after perusal of the Law of the Board of Grievances issued by Royal Decree D/78 dated 19 Ramadan 1428 [1 October 2007],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 713 dated 25 Safar 1446 [29 August 2024], Memorandum 1505 dated 1 Jumada Al-Awwal 1446 [3 November 2024],

and Memorandum 2146 dated 17 Jumada Al-Thani 1446 [18 December 2024],

after perusal of Shura Council Decision 128/12 dated 2 Jumada Al-Thani 1446 [3 December 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6690 dated 28 Jumada Al-Thani 1446 [29 December 2024],

hereby decides

First

Article 4(1) of the Law of the Public Prosecution issued by Royal Decree D/56 dated 24 Shawwal 1409 [29 May 1989] is hereby amended to read as follows:

1․ ‏A council named the “Public Prosecution Council” is hereby established and consists of the following:

(a) The Attorney General—Chairman

(b) The Deputy Attorney General—Member and deputy chairman

(c) Seven members of the Public Prosecution, none of whom are of a rank lower than Head of the Investigation and Prosecution Directorate A—Members

(d) Those with expertise and competence—Two members

The Attorney General shall nominate the members referred to in subparagraph (c), and the appointment of the members referred to in subparagraphs (c) and (d) must be by royal order for a period of four years renewable. The remuneration and benefits of the members of the Public Prosecution Council must be determined by royal order.

Second

Article 4 of the Law of the Board of Grievances issued by Royal Decree D/78 dated 19 Ramadan 1428 [1 October 2007] is hereby amended to read as follows:

A council named the “Administrative Judiciary Council”is hereby established in the board and consists of:

1․ The President of the Board of Grievances—Chairman

2․ The President of the Supreme Administrative Court—Member

3․ The most senior deputy president of the board—Member

4․ Four judges who meet the requirements for an appeal judge—Members

5․ Those with expertise and competence—Two members

The members referred to in paragraphs 4 and 5 must be appointed by royal order for a period of four years renewable. The remuneration and benefits of the council members must be determined by royal order.

A draft royal decree has been prepared in the form attached.

The Prime Minister

Issued on: 12 Sha’ban 1446
Corresponding to: 11 February 2025

Published in Umm Al-Qura 5072 issued on 21 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 37540 dated 24 Jumada Al-Awwal 1446 [26 November 2024], which includes the Minister of Commerce,  Chairman of the Board of Directors of the Saudi Organization for Chartered and Professional Accountants,  Telegram 2270 dated 21 Muharram 1445 [8 August 2023] regarding the request to transfer the mandate of issuing licenses related to accounting and auditing to the Saudi Organization for Chartered and Professional Accountants,

after perusal of the Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021],

after perusal of the System of the Saudi Organization for Chartered and Professional Accountants issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021],

after perusal of Bureau of Experts at the Council of Ministers Minutes 115 dated 15 Jumada Al-Thani 1445 [28 December 2023],  Memorandum 3687 dated 22 Shawwal 1445 [1 May 2024],  and Memorandum 385 dated 25 Muharram 1446 [31 July 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 2/46/RC dated 25 Safar 1446 [29 August 2024],

after considering Shura Council Decision 105/10 dated 17 Jumada Al-Awwal 1446 [19 November 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6373 dated 21 Jumada Al-Thani 1446 [22 December 2024],

hereby decides

First

The mandate of issuing licenses for the following professions: Accounting and auditing, financial consulting for non-securities, providing zakat and tax services, and providing accounting services is hereby transferred from the Ministry of Commerce to the Saudi Organization for Chartered and Professional Accountants.

Second

The Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] is hereby amended as follows:

1․ The definition of “ministry” provided in article 1 is deleted.

2․ The definition of “license” provided in article 1 is amended to read as follows:

License: A document issued by the authority, allowing those who have been issued a license to practice the profession in accordance with the conditions and controls specified in the law and regulation.

3․ Article 4 is amended to read as follows:

1․ ‏The license application must be submitted to the authority in accordance with the procedures specified by the board.

2‏. The authority shall issue its decision to approve the granting of the license, or to reject the license application with reasons, within a period specified by the regulation. The license applicant may file a grievance against the rejection decision before the Administrative Court.

3․ ‏The regulation must specify the procedures for reviewing and deciding on the license application, its duration, and the conditions for its renewal.

4․ ‏The board shall determine the fee for the license.

4․ Article 5 is amended to read as follows:

Without prejudice to the punishments stipulated in article 10 of the law, the authority may issue a decision to cancel the license. A person for whom a license cancellation decision is issued may file a grievance against it before the Administrative Court. The cancellation of the license does not result in the cancellation of his membership in the authority.

5․ Article 19 is amended to read as follows:

A chartered accountant whose license has been struck off in accordance with the provisions of the law may apply for reinstatement of the license after five years from the date of the striking-off 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 in reinstatement of the license.

6‏. Article 20 is amended to read as follows:

Without prejudice to the mandates of the relevant entities, employees of the authority—who are appointed by a decision by the board—shall police the crimes stipulated in article 10 of the law, and any violations of the provisions of the law, its regulation, and the decisions issued for their implementation.

Third

The System of the Saudi Organization for Chartered and Professional Accountants—issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021]—is hereby amended as follows:

1․ A paragraph numbered 9 is added to article 3 with the following text:

9‏. Issuing licenses to practice the profession and its related branches.

2․ A paragraph numbered 3 is added to article 4(1)(c) with the following text:

3․ Those licensed to provide financial consulting services for non-securities.

3․ Article 9(8) is amended to read as follows:

8․ Determining the fee for professional licenses, membership subscriptions, professional registration, the services and works provided by the authority, and the payment mechanism, within the limits of its mandates.

4․ Article 10(5) is amended to read as follows:

5․ The fee for the licenses it issues and the services and works it provides.

Fourth

The Zakat, Tax, and Customs Authority is hereby granted the power to set the specific standards and conditions that must be met by licensees before dealing with them to provide zakat and tax services on behalf of taxpayers. The authority shall raise any matter requiring a legal procedure in this regard.

A draft royal decree has been prepared for clauses Second and Fourth in the form attached.

The Prime Minister

Issued on: 5 Sha’ban 1446
Corresponding to: 4 February 2025

Published in Umm Al-Qura 5072 issued on 21 February 2025.

Arabic

The Council of Ministers,

after perusal of Royal Court File 58953 dated 11 Sha’ban 1445 [21 February 2024], which includes the Minister of Industry and Mineral Resources, Chairman of the Board of Directors of the Saudi Export-Import Bank, Telegram 5965 dated 4 Sha’ban 1445 [14 February 2024], regarding his request to study the variation in the terminology of the Controls for the Remuneration of Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023],

after perusal of the Controls for the Remuneration of the Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 3484 dated 2 Shawwal 1445 [11 April 2024], Memorandum 143 dated 8 Muharram 1446 [14 July 2024], and Memorandum 1990 dated 8 Jumada Al-Thani 1446 [9 December 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 10/46/RC dated 25 Safar 1446 [29 August 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 6366 dated 21 Jumada Al-Thani 1446 [22 December 2024],

hereby decides

In order to implement the Controls for the Remuneration of the Members of Boards of Directors of Agencies and Their Committees issued by Council of Ministers Decision 135 dated 13 Safar 1445 [29 August 2023], the term “government official” means anyone who is a member of a board of directors of an agency or any of its committees in his official capacity, or in his personal capacity as long as he has a regulatory or contractual official relationship with the state.

The Prime Minister

Issued on: 5 Sha’ban 1446
Corresponding to: 4 February 2025

Published in Umm Al-Qura 5069 issued on 14 February 2025.