Category: Council of Ministers Decision

Arabic

The Council of Ministers,

after perusal Royal Court File 78651 dated 1 Dhu Al-Qa’dah 1445 [9 May 2024], which includes Minister of Human Resources and Social Development Telegram 129827 dated 11 Rajab 1442 [23 February 2021], regarding the draft Regulation for the Visas for Temporary Work and Temporary Work for Hajj and Umrah Services,

after perusal of the aforementioned draft regulation,

after perusal of the Bureau of Experts at the Council of Ministers Minutes 182 dated 24 Rabi Al-Thani 1443 [30 November 2021], 74 dated 24 Safar 1444 [21 September 2022], 329 dated 12 Dhu Al-Qa’dah 1444 [1 June 2023], and Memorandums 1358 dated 15 Sha’ban 1442 [29 March 2021], 2122 dated 16 Ramadan 1443 [18 April 2022], 1381 dated 4 Jumada Al-Awwal 1444 [28 November 2022], 1085 dated 1 Rabi Al-Thani 1445 [16 October 2023], 2313 dated 26 Jumada Al-Thani 1445 [8 January 2024], 2882 dated 9 Sha’ban 1445 [19 February 2024], 4400 dated 29 Dhu Al-Hijja 1445 [6 July 2024], and 793 dated 5 Rabi Al-Awwal 1446 [9 September 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 6-17/45/I dated 25 Rabi Al-Thani 1445 [9 November 2023],

after perusal of Shura Council Decision 153/21 dated 29 Rajab 1444 [20 February 2023], and Decision 278/27 dated 27 Shawwal 1445 [6 May 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 2700 dated 16 Rabi Al-Awwal 1446 [5 September 2024],

hereby decides

The Regulation for the Visas for Temporary Work and Temporary Work for Hajj and Umrah Services is hereby approved in the form attached.

The Prime Minister

Issued on: 28 Rabi Al-Awwal 1446
Corresponding to: 2 October 2024

Published in Umm Al-Qura 5051 issued on 11 October 2024.

Arabic

The Council of Ministers,

after perusal of its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al Saud, Royal Court File 78419, dated 1 Dhu Al-Qa’dah 1445 [9 May 2024], which includes Minister of Sport Telegram 8138, dated 25 Shawwal 1445 [4 May 2024], regarding the request for approval to grant the ministry the authority to approve the administrative regulations in accordance with the rules for approving the provisions regulating the affairs of employees in public agencies and their compensation,

after perusal of the System of the Ministry of Sport, approved by Council of Ministers Decision 95 dated 5 Safar 1442 [23 September 2020],

after perusal of the Rules for Approving the Provisions Governing the Affairs of Employees in Public Agencies and Their Compensation issued by Council of Ministers Decision 721 dated 26 Shawwal 1444 [17 May 2023],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 226 dated 12 Muharram 1446 [19 July 2024],

after perusal of Council of Economic and Development Affairs Recommendation 33-5/46/I dated 4 Safar 1446 [10 August 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 2173 dated 1 Rabi Al-Awwal 1446 [5 September 2024],

hereby decides

First

Clause Second of Council of Ministers Decision 95 dated 5 Safar 1442 is hereby repealed.

Second

Paragraph 2 of article 3 of the System of the Ministry of Sport —approved by Council of Ministers Decision 95 dated 5 Safar 1442 [23 September 2020]— is hereby amended to read as follows: “Approval of financial and administrative regulations, and other internal regulations necessary for the management of work in the ministry, provided that the approval of administrative regulations is in agreement with the Ministry of Human Resources and Social Development, and approval of financial regulations and provisions with financial impact in other regulations is in agreement with the Ministry of Finance, and in a manner that does not conflict with the rules and provisions regulating this.”

Salman bin Abdulaziz Al-Saud

Issued on: 21 Rabi Al-Awwal 1446
Corresponding to: 25 September 2024

Published in Umm Al-Qura 5050 issued on 4 October 2024.

Arabic

The Council of Ministers,

after perusal of Royal Court File 1758 dated 8 Muharram 1446 [15 July 2024], regarding the draft Law of Real Estate Transaction,

after perusal of the aforementioned draft law,

after perusal of Royal Order O/84 dated 14 Safar 1442 [2 October 2020],

after perusal of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [26 February 2004],

after perusal of the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [26 July 2017],

after perusal of the Bureau of Experts at the Council of Ministers Minutes 502 dated 21 Dhu Al-Hijja 1443 [21 July 2022], and Memorandums 194 dated 13 Muharram 1444 [11 August 2022], 355 dated 8 Safar 1444 [5 September 2022], 2262 dated 24 Rajab 1444 [15 February 2023], 1427 dated 25 Rabi Al-Thani 1445 [9 November 2023], 2682 dated 27 Rajab 1445 [7 February 2024], 4186 dated 5 Dhu Al-Hijja 1445 [12 June 2024], and 504 dated 9 Safar 1446 [15 August 2024],

after perusal of Council of Economic and Development Affairs Recommendation 18-10/45/R dated 19 Sha’ban 1445 [29 February 2024],

after perusal of Shura Council decision 460/43 dated 3 Muharram 1446 [10 July 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 2123 dated 30 Safar 1446 [5 September 2024],

hereby decides

First

The Law of Real Estate Transaction Tax is hereby approved in the form attached.

Second

The competent judicial authority stipulated in article 17 of the law—referred to in clause First of this decision—is the primary and appeal committees that are stipulated in the Income Tax Law, issued by Royal Decree D/1 dated 15 Muharram 1425 [7 March 2004].

Third

The Zakat, Tax and Customs Authority shall apply the provisions stipulated in articles 73, 74, and 75 of the Income Tax Law—issued by Royal Decree D/1 dated 15 Muharram 1425 [7 March 2004]—to the tax dues of the authority in accordance with the provisions of the Law referred to in clause First of this decision.

Fourth

1. The concerned parties who have made any undocumented real estate transaction before the effective date of the real estate transaction tax on 14 Safar 1442 [2 October 2020], are granted a period of one Hijri year from the effective date of the system—referred to in clause First of this decision—to rectify their status and document the real estate transactions they have made in accordance with the relevant regulatory provisions, provided that the date of the real estate transaction is proven before the competent authority. The Minister of Justice and the Chairman of the Board of Directors of the Zakat, Tax and Customs Authority shall agree on the controls for implementing this paragraph, and they shall submit all that requires taking action in this regard.

The period referred to in this paragraph may be extended by a decision by the Council of Ministers based on a proposal from the Chairman of the Board of Directors of the Zakat, Tax and Customs Authority.

2. Any partner in a company who has made a real estate transaction—represented by transferring the property in the name of the company without documenting it—is granted a period of one Hijri year from the effective date of the system referred to in clause First of this decision, to document the transaction and provide the Zakat, Tax and Customs Authority with proof of it. This period may be extended by a decision by the Council of Ministers based on a proposal from the Chairman of the Board of Directors of the Zakat, Tax and Customs Authority. In this case, the real estate transaction is exempt from the real estate transaction tax, provided that the real estate subject to the transaction is registered within the assets of the company before the real estate transaction tax comes into effect, and that the person conducting the transaction submits audited financial statements or an accredited certificate—from a licensed chartered accountant—proving that the real estate is included in the assets of the company before the real estate transaction tax comes into effect and up to the date of the transaction.

Fifth

Without prejudice to the provisions of the law—referred to in clause First of this decision—the following are exempt from real estate transaction tax:

1. Real estate transactions carried out in implementation of lease-to-own contracts and financial leasing contracts, concluded before the effective date of real estate transaction tax on 14 Safar 1442 [2 October 2020].

2. Real estate transactions that were subject to value-added tax before being documented, if the documentation was done after the provisions of the Law of Real Estate Transaction came into effect.

Sixth

Confirming that real estate supplies subject to real estate transaction tax are exempt from value added tax.

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

Seventh

The Zakat, Tax and Customs Authority shall, after the lapse of three years from the entry into force of the law—referred to in clause First of this decision—review the mechanism for calculating the real estate transaction tax, and that this must include examining the extent to which it is appropriate to calculate it on the basis of brackets or categories according to the use of the property (residential, commercial, agricultural, etc.) and its location, and submit its findings in this regard.

The Prime Minister

Issued on: 14 Rabi Al-Awwal 1446
Corresponding to: 18 September 2024

Published in Umm Al-Qura 5051 issued on 11 October 2024.

Arabic

The Council of Ministers,

after perusal of Royal Court File 86739 dated 2 Dhu Al-Hijja 1445 [9 June 2024], which includes Minister of Culture Telegram 6727 dated 22 Dhu Al-Qa’dah 1445 [30 May 2024], regarding naming the year 2025 as “Year of Handicrafts”,

after perusal of Bureau of Experts at the Council of Ministers Memorandum 333 dated 22 Muharram 1446 [29 July 2024],

after perusal of Council of Economic and Development Affairs Recommendation 44-5/46/D dated 4 Safar 1446 [10 August 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 2189 dated 1 Rabi Al-Awwal 1446 [5 September 2024],

hereby decides

The naming of the Year 2025 as “Year of Handicrafts” is hereby approved.

The Prime Minister

Issued on: 14 Rabi Al-Awwal 1446
Corresponding to: 18 September 2024

Published in Umm Al-Qura 5049 issued on 27 September 2024.

Arabic

The Council of Ministers,

after perusal of the Royal Court File 74905 dated 16 Shawwal 1445 [25 April 2024], which includes the Minster of Commerce Letter 4277, dated 9 Safar 1443 [17 September 2021], regarding the drafts of the Commercial Register Law and the Trade Names Law,

after perusal of the aforementioned draft of the Commercial Register Law,

after perusal of the aforementioned draft of the Trade Names Law,

after perusal of the Commercial Register Law, issued by Royal Decree D/1 dated 21 Safar 1416 [20 July 1995],

after perusal of the Trade Names Law, issued by Royal Decree D/15 dated 12 Sha’ban 1420 [21 November 1999],

after perusal of the System of the Saudi Center for Economic Affairs, issued by Council of Ministers Decision 456 dated 11 Sha’ban 1440 [17 April 2019],

after perusal of Royal Order 39929 dated 28 Jumada Al-Thani 1443 [1 February 2022],

after perusal of the Bureau of Experts at the Council of Ministers Memorandums 1647 dated 9 Jumada Al-Awwal 1445 [22 November 2023], 2114 dated 12 Jumada Al-Thani 1445 [25 December 2023], 3949 dated 19 Dhu Al-Qa’dah 1445 [27 May 2024], and 775 dated 2 Rabi Al-Awwal 1446 [6 September 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 1-8/45/R dated 15 Jumada Al-Thani 1445 [28 December 2023],

after considering Shura Council Decision 265/25 dated 13 Shawwal 1445 [22 April 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 2508 dated 13 Rabi Al-Awwal 1446 [17 September 2024],

hereby decides

First

The Commercial Register Law is hereby approved in the form attached.

Second

The Trade Names Law is hereby approved in the form attached.

Third

Those registered in the Commercial Register are granted a grace period of five years starting from the effective date of the law referred to in clause First of this decision, to rectify the status of their sub-commercial registrations. All their sub-registrations must be deleted at the end of such grace period, according to a mechanism determined by the Ministry of Commerce.

Fourth

The provisions of the law—referred to in clause Second of this decision—do not prejudice trade names registered prior to its entry into force, as determined by the Ministry of Commerce.

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

Fifth

The financial consideration—mentioned in article 27 of the law referred to in clause First of this decision and in article 21 of the law referred to in clause Second of this decision—must be determined in agreement with the Ministry of Finance and the Non-Oil Revenue Development Center, until the Central Committee for Fees and Financial Considerations formed based on Royal Court Telegram 83347 dated 2 Dhu Al-Hijja 1444 [21 June 2023] begins its work.

Sixth

The Ministry of Commerce shall take into account the provisions of Royal Order 39929 dated 28 Jumada Al-Thani 1443 [1 February 2022], when preparing the executive regulations for the law referred to in clause Second of this decision.

Seventh

The Saudi Center for Economic Business—in coordination with the Ministry of Commerce, the Ministry of Investment, and the Saudi Authority for Intellectual Property—shall consider the appropriateness of establishing a comprehensive and unified economic platform that suits all business sectors in the Kingdom, based on its competence referred to in article 4(2) of its system issued by Council of Ministers Decision 456 dated 11 Sha’ban 1440 [17 April 2019], and submit what is necessary.

The Prime Minister

Issued on: 14 Rabi Al-Awwal 1446
Corresponding to: 18 September 2024

Published in Umm Al-Qura 5050 issued on 4 October 2024.

Arabic Auto Translate

Issued on: 6 Rabi Al-Awwal 1446
Corresponding to: 10 September 2024

Published in Umm Al-Qura 5062 issued on 27 December 2024.

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 79228 dated 4 Dhu Al-Qa’dah 1445 [12 May 2024], which includes the Minister of Commerce, Chairman of the Board of Directors of the Saudi Standards, Metrology, and Quality Organization Telegram 35993 dated 5 Dhu Al-Hijja 1442 [15 July 2021], regarding the draft Measurement and Calibration Law,

after perusal of the aforementioned draft law,

after perusal of the Measurement and Calibration Law issued by Royal Decree D/51 dated 13 Dhu Al-Qa’dah 1434 [19 September 2013],

after perusal of the Hydrocarbons Law issued by Royal Decree D/37 dated 2 Rabi Al-Thani 1439 [20 December 2017],

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 Saudi Standards, Metrology, and Quality Organization issued by Council of Ministers Decision 216 dated 17 Jumada Al-Thani 1431 [31 May 2010],

after perusal of the Bureau of Experts at the Council of Ministers Minutes 318 dated 4 Dhu Al-Qa’dah 1444 [24 May 2023], Memorandum 3809 dated 8 Dhu Al-Hijja 1444 [26 June 2023], Memorandum 870 dated 12 Rabi Al-Awwal 1445 [27 September 2023], Memorandum 2532 dated 13 Rajab 1445 [25 January 2024], Memorandum 2958 dated 15 Sha’ban 1445 [25 February 2024], and Memorandum 4202 dated 6 Dhu Al-Hijja 1445 [12 June 2024],

after perusal of Council of Economic and Development Affairs Recommendation 2-10/45/R dated 19 Sha’ban 1445 [29 February 2024],

after perusal of Shura Council Decision 300/28 dated 28 Shawwal 1445 [7 May 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 1415 dated 8 Safar 1446 [12 August 2024],

hereby decides

First

The Measurement and Calibration Law is hereby approved in the form attached.

Second

The application of the provisions of the law—referred to in clause First of this decision—must not prejudice the competences of the Ministry of Energy related to measurement and calibration operations stipulated in the Hydrocarbons Law issued by Royal Decree D/37 dated 2 Rabi Al-Thani 1439 [20 December 2017], nor the rights of the Saudi Arabian Oil Company (Saudi Aramco) stipulated in 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].

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

Third

The Saudi Standards, Metrology, and Quality Organization shall review its competences—stipulated in its law issued by Council of Ministers Decision 216 dated 17 Jumada Al-Thani 1431 [31 May 2010]—in light of the provisions in the law—referred to in clause First of this decision—of provisions on controlling the practice of measurement and calibration activity, and shall report the matters requiring action in this regard.

Fourth

The financial rewards referred to in article 12 of the law—referred to in clause First of this decision—must be granted in accordance with a governance agreed upon with the Ministry of Finance, which must include a rewards cap and controls for their disbursement.

Salman bin Abdulaziz Al-Saud

Issued on: 30 Safar 1446
Corresponding to: 5 September 2024

Published in Umm Al-Qura 5048 issued on 20 September 2024.

Arabic

The Council of Ministers,

after perusal of Royal Court File 46800 dated 25 Jumada Al-Thani 1445 [7 January 2024], which includes the President of State Security Telegram 116241 dated 20 Jumada Al-Thani 1445 [2 January 2024], regarding the request of the presidency to renew the period of the exception stipulated in clause Second of Royal Decree D/21 dated 12 Safar 1439 [2 November 2017] for two years starting from 12 Safar 1445 [29 August 2023].

after perusal of Law of Combating Terrorist Crimes and its Financing issued by Royal Decree D/21 dated 12 Safar 1439 [2 November 2017],

after perusal of Council of Ministers Decision 447 dated 12 Sha’ban 1443 [16 March 2022],

after perusal of the Bureau of Experts at the Council of Ministers Memorandum 2664 dated 24 Rajab 1445 [4 February 2024],

after perusal of the Secretariat of the Political and Security Affairs Council Telegram 14415 dated 27 Shawwal 1445 [6 May 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 1473 dated 9 Safar 1446 [15 August 2024,

hereby decides

The period of the exemption stipulated in clause Second of Royal Decree D/21 dated 12 Safar 1439 [2 November 2017] is hereby renewed for a period of two years starting from 12 Safar 1445 [29 August 2023].

The Prime Minister

Issued on: 23 Safar 1446
Corresponding to: 29 August 2024

Published in Umm Al-Qura 5046 issued on 6 September 2024.

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 43152 dated 11 Jumada Al-Thani 1445 [24 December 2023], which includes His Highness the Minister of Foreign Affairs Telegram 169917 dated 4 Jumada Al-Thani 1445 [17 December 2023], regarding the documents of the meeting of the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 44th session, and the documents of the meeting of the Ministerial Council of the Cooperation Council for the Arab States of the Gulf in its 158th session.

after perusal of Council of Ministers Decision 251 dated 25 Rabi Al-Thani 1443 [1 December 2021],

after perusal of the Bureau of Experts at the Council of Ministers Minutes 200 dated 25 Dhu Al-Qa’dah 1445 [2 June 2024],

after perusal of the Council of Economic and Development Affairs Minutes 2310/45/M dated 21 Dhu Al-Hijja 1445 [28 June 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 792 dated 19 Muharram 1446 [26 July 2024],

hereby decides

The decision of the Ministerial Council of the Cooperation Council for the Arab States of the Gulf issued in its 158th session—preparatory to the 44th session of the Supreme Council of the Cooperation Council for the Arab States of the Gulf—which was held in the city of Doha on 19 Jumada Al-Awwal 1445, corresponding to 3 December 2023, which included approval to extend the indicative period of the Unified Law on Organic Inputs and Products in the countries of the Cooperation Council for the Arab States of the Gulf, for an additional year, is hereby approved.

Salman bin Abdulaziz Al-Saud

Issued on: 16 Safar 1446
Corresponding to: 22 August 2024

Published in Umm Al-Qura 5045 issued on 30 August 2024.

Arabic

The Council of Ministers,

after perusal of Royal Court File 83924 dated 21 Dhu Al-Qa’dah 1445 [29 May 2024], which includes Minister of Health Telegram 28248 dated 23 Rabi Al-Awwal 1445 [8 October 2023] regarding continuing the payment of overtime allowance for the occupants of health positions not covered by the Health Positions Regulation,

after perusal of the Financial Rights and Benefits Regulation approved by Royal Order O/28 dated 20 Rabi Al-Awwal 1432 [24 February 2011],

after perusal of Council of Ministers Decision 311 dated 6 Jumada Al-Thani 1442 [20 January 2021],

after perusal of the Executive Regulation for Human Resources in the Civil Service issued by the Minister of Human Resources and Social Development Decision 1550 dated 9 Jumada Al-Thani 1440 [15 February 2019],

after perusal of the Bureau of Experts at the Council of Ministers Memorandum 3111 dated 26 Sha’ban 1445 [7 March 2024],

after perusal of the Council of Economic and Development Affairs Recommendation 35-39/45/I dated 18 Ramadan 1445 [28 March 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 293 dated 8 Muharram 1446 [15 July 2024],

hereby decides

First

The overtime allowance for occupants of the positions of (medical statistics technician, home care assistant, administrative assistant, car driver, security guard, messenger, payroll item worker) hereby continues to be paid, provided that it is a fixed amount as follows:

1. Occupations of the positions on the public employees salary scale:

Rank	1	2	3	4	5	6	7	8	9	10	11
Allowance amount	600	690	790	910	1,050	1,215	1,405	1,605	1,855	2,055	2,365

2. Occupations of the Servants Regulation and the Payroll Item Regulation positions:

Rank	31	32	33	A	B	C	D
Allowance amount	600	710	865	600	715	860	1,030

Second

The following conditions must be met to disburse the allowance mentioned in clause First of this decision:

1. That the profession is in a hospital, health center, or laboratory, and that the employee works continuously and is affiliated with the medical team.

2. That the worker performs his work on the basis of 176 hours per month, including weekends and attendance during shift hours.

3. That this allowance is an alternative to treating them in accordance with the rules for assigning work outside official working hours and weekends.

Third

The allowance mentioned in clause First of this decision is implemented for a period of two years from the date of 6 Jumada Al-Thani 1445 [19 December 2023], or until the completion of the legal procedures for amending the Financial Rights and Benefits Regulation approved by Royal Order O/28 dated 20 Rabi Al-Awwal 1432 [24 February 2011] and its implementation, whichever is earlier.

Fourth

The costs of the allowance mentioned in clause First of this decision must be covered in accordance with the limits set within the budget of the Ministry of Health, provided that the financial impact of disbursing the allowance does not exceed 52,421,400 Riyals in one fiscal year and does not exceed 4,527 employees.

Fifth

Government entities that provide health services shall operate in accordance with the mechanism referred to in clauses First and Second of this decision, in accordance with the limits set in their budgets.

Sixth

Health entities shall implement mechanisms to deal with employees in hospitals, health centers, and laboratories who are not covered by the Health Profession Regulation, regarding their work outside official working hours—when needed—in accordance with articles 12 and 13 of the Regulation for Human Resources in the Civil Service issued by Minister of Human Resources and Social Development Decision 1550 dated 9 Jumada Al-Thani 1440 [15 February 2019], including amending the official working hours for this category (start and end of working hours) or using the flexible work system to ensure the allocation of employees into shifts and ensuring their presence during them.

Seventh

The provisions of clauses First, Fourth, Fifth, and Sixth of this decision do not impose any additional financial burdens on the general budget of the state.

The Prime Minister

Issued on: 9 Safar 1446
Corresponding to: 15 August 2024

Published in Umm Al-Qura 5044 issued on 24 August 2024.