Category: Council of Ministers Decision

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 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.

Arabic

The Council of Ministers,

after perusal in its session chaired by the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al Saud, of Royal Court File 49905 dated 21 Rajab 1444 [12 February 2023], including the Martyrs, Wounded, Prisoners and Missing Persons Fund Telegram 1444921 dated 16 Rajab 1444 [7 February 2023], regarding the request of the fund to amend article 5 of its system.

after perusal of the System of the Martyrs, Wounded, Prisoners, and Missing Persons Fund issued by Council of Ministers Decision 366 dated 14 Sha’ban 1436 [2 June 2015],

after perusal of the Council of Ministers Decision 195 dated 15 Rabi Al-Awwal 1444 [11 October 2022],

after perusal of the Bureau of Experts at the Council of Ministers Memorandums 2819 dated 18 Ramadan 1444 [9 April 2023], 81 dated 9 Muharram 1445 [27 July 2023], 1539 dated 2 Jumada Al-Awwal 1445 [15 November 2023], 2526 dated 13 Rajab 1445 [24 January 2024], and 3471 dated 30 Ramadan 1445 [9 April 2024],

after perusal of the Council of Economic and Development Affairs Minutes 1036/45/M dated 23 Jumada Al-Awwal 1445 [6 December 2023],

after perusal of the Secretariat of the Political and Security Affairs Council Telegram 16613 dated 11 Dhu Al-Hijja 1445 [18 June 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 216 dated 5 Muharram 1446 [12 July 2024],

hereby decides

Article 5 of the System of the Martyrs, Wounded, Prisoners, and Missing Persons Fund issued by Council of Ministers Decision 366 dated 14 Sha’ban 1436 [2 June 2015] is hereby amended by adding the Minister of Defense and the Head of State Security to the membership of the board of trustees of the fund, so that the article reads as follows:

“The fund must have a board of trustees, whose chairman is appointed by a decision by the Council of Ministers. Its members must include: the Minister of Interior, the Minister of the National Guard; the Minister of Defense; the Minister of Islamic Affairs, Dawah and Guidance; the Minister of Finance; the Minister of Human Resources and Social Development; and the Head of State Security. The chairman shall appoint, by a decision, at least four other members who are known for their contributions to the charitable field.”

Salman bin Abdulaziz Al-Saud

Issued on: 2 Safar 1446
Corresponding to: 8 August 2024

Published in Umm Al-Qura 5043 issued on 16 August 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 78363 dated 29 Shawwal 1445 [8 May 2024], which includes the Minister of Human Resources and Social Development Telegram 175401 dated 20 Ramadan 1442 [2 May 2021], regarding the request for approval of the proposed amendments to the Labor Law,

after perusal of the Labor Law, issued by Royal Decree D/51 dated 23 Sha’ban 1426 [27 September 2005],

after perusal of Bureau of Experts at the Council of Ministers Memorandums 2158 dated 19 Ramadan 1443 [21 April 2022], 1712 dated 3 Jumada Al-Thani 1444 [27 December 2022], 2834 dated 18 Ramadan 1444 [9 April 2023], and 2289 dated 25 Jumada Al-Thani 1445 [7 January 2024],

after perusal of the Council of Economic and Development Affairs Minutes 1323/45/M dated 13 Rajab 1445 [24 January 2024],

after perusal of Shura Council Decision 81/9 dated 22 Rabi Al-Thani 1445 [6 November 2023], and 279/27 dated 27 Shawwal 1445 [6 May 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 229 dated 5 Muharram 1446 [12 July 2024],

hereby decides

First

Some articles of the Labor Law, issued by Royal Decree D/51 dated 23 Sha’ban 1426 [27 September 2005], are hereby amended in the form attached.

Second

The amendment—referred to in clause First of this decision—enters into force after 180 days from the date of its publication in the official gazette.

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

Third

The Ministry of Human Resources and Social Development shall carry out the following:

1. Reviewing the Executive Regulation of the Labor Law and making the necessary amendments to them in light of the amendment referred to in clause First of this decision, and they become effective from the effective date referred to in clause Second of this decision.

2. Preparing the Executive Regulation to Control and Organize Labor Inspection Work as stipulated in article 209 of the Labor Law, and becomes effective from the date referred to in clause Second of this decision.

Fourth

Emphasizing that the amendment of the Labor Law—referred to in clause First of this decision—does not result in any change or amendment to the competences stipulated under the legal provisions of any of the government entities.

Salman bin Abdulaziz Al-Saud

Issued on: 2 Safar 1446
Corresponding to: 8 August 2024

Published in Umm Al-Qura 5044 issued on 24 August 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 78650 and dated 1 Dhu Al-Qa’dah 1445 [9 May 2024], regarding the draft Donation Collection Law,

after perusal of the aforementioned draft law,

after perusal of the regulations for collecting donations for charitable causes, issued by Council of Ministers Decision 547 dated 30 Rabi Al-Awwal 1396 [31 March 1976],

after perusal of the Bureau of Experts at the Council of Ministers Minutes 412 dated 21 Dhu Al-Qa’dah 1425 [2 January 2005], 39 dated 28 Muharram 1430 [25 January 2009], 385 dated 3 Rajab 1434 [13 May 2013], 557 dated 7 Ramadan 1436 [24 June 2015], 444 dated 19 Rabi Al-Thani 1438 [18 January 2017], 897 dated 22 Jumada Al-Awwal 1440 [29 January 2019], 1384 dated 18 Dhu Al-Qa’dah 1441 [9 July 2020], 108 dated 22 Rabi Al-Awwal 1444 [18 October 2022], 526 dated 24 Sha’ban 1442 [7 April 2021], and 198 dated 4 Jumada Al-Awwal 1443 [9 December 2021]; Memorandum 445 dated 19 Rabi Al-Thani 1438 [18 January 2017], 498 dated 1 Rajab 1441 [25 February 2020], 275 dated 19 Safar 1442 [7 October 2020], 1549 dated 9 Rajab 1443 [11 February 2022], 3896 dated 21 Dhu Al-Hijja 1444 [10 July 2023], 1637 dated 9 Jumada Al-Awwal 1445 [22 November 2023], 2331 dated 27 Jumada Al-Thani 1445 [9 January 2024], and 51 dated 3 Muharram 1446 [10 July 2024],

after perusal Council of Economic and Development Affairs Recommendation 10-36/42/I dated 10 Ramadan 1442 [22 April 2021],

after perusal of Political and Security Affairs Council Minutes MST/17-4/45 dated 3 Rabi Al-Thani 1445 [18 October 2023],

after considering Shura Council Decisions 107/54 dated 14 Dhu Al-Qa’dah 1435 [9 September 2014], 79/38 dated 3 Sha’ban 1437 [11 May 2016], 79/17 dated 21 Jumada Al-Awwal 1439 [7 February 2018], 32/6 dated 30 Rabi Al-Awwal 1441 [28 November 2019], 4/22 dated 15 Rabi Al-Thani 1442 [1 December 2020], and 27/277 dated 27 Shawwal 1445 [6 May 2024],

and after perusal of the General Committee of the Council of Ministers Recommendation 434 dated 11 Muharram 1446 [18 July 2024],

hereby decides

First

The Donation Collection Law is hereby approved in the form attached.

Second

The provisions of the law—referred to in clause First of this decision—must apply to national government platforms for collecting donations, insofar as there is no specific text in the provisions regulating them.

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

Third

The National Center for the Development of the Non-Profit Sector shall—during the fifth year of implementing the system referred to in clause First of this decision—submit a report that includes the results of implementing the law and the proposals it deems appropriate in this regard.

Salman bin Abdulaziz Al-Saud

Issued on: 2 Safar 1446
Corresponding to: 8 August 2024

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