Category: Ministerial Decision

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1447-99-872 Adopting the Scope and Definition of Excise Goods

Arabic

The Governor of the Zakat, Tax, and Customs Authority,

based on the powers entrusted to him by law,

after perusal of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [23 January 2017], and its amendments,

the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,

the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority for Zakat and Income Decision 9-1-2017 dated 13 Ramadan 1438 [8 June 2017] and its amendments (the “executive regulation”),

the decisions issued by the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf,

and based on articles 2, 4, and 8 of the executive regulation,

hereby decides

First

The Scope and Definition of Excise Goods are hereby approved in accordance with the decisions issued by the ministerial committee, in the form attached.

Second

The Methodology for Calculating the Mitigation Rate for the Purposes of Calculating the Tax Due is hereby approved in the form attached.

Third

The Criteria for Calculating the Reference Retail Price and the Retail Price for the Rest of the Concentrates, Powders, Gel, or Extracts are hereby approved in the form attached.

Fourth

This decision comes into force on 1 January 2026, must be communicated to those required to implement it, and must be published in the official gazette.

May Allah provide success.

Governor Suhail bin Mohammed

Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025

Published in Umm Al-Qura 5135 issued on 1 January 2026.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 06-06-25 Approving the Amendments to the Executive Regulation of the Excise Tax Law

Arabic

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

based on the powers granted to it in article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],

after perusal of the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],

after perusal of the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,

after perusal of the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority of Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 [8 June 2017], and its amendments,

after perusal of Meeting of the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf Minutes 123 dated 1 June 2025,

and after perusal of board Decision 12-04-25 dated 1 Rabi Al-Awwal 1447 [24 August 2025], and board Decision by circulation 01-05-25 dated 3 Rabi Al-Thani 1447, corresponding to 25 September 2025,

hereby decides

First

The Amendments to the Executive Regulation of the Excise Tax Law are hereby approved in the form attached to this decision.

Second

This decision comes into force on 1 January 2026, and must be published in the official gazette, and it must be communicated to whoever is required to implement it.

May Allah provide success.

Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025

Published in Umm Al-Qura 5133 issued on 29 December 2025.

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Ministerial Decision

Ministry of Finance: Decision 653 Extending the Implementation of the Initiative of Fine Cancellation and Pardon from Financial Punishment for Payers

Arabic

The Minister of Finance,

based on the powers granted to him based on Royal Order 60699 dated 26 Ramadan 1443 [28 April 2022], regarding the approval to re-launch the initiative to “Cancel Fines and Pardon Financial Punishments for Taxpayers”, and authorizing him to determine the standards, controls, and procedures for their application, and the authority to extend them if necessary,

after perusal of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [7 March 2004], and its subsequent amendments, the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [24 May 2017], and its subsequent amendments, the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017], and its subsequent amendments, the Executive Regulation of the Real Estate Transaction Tax issued by Ministerial Decision 712 dated 15 Safar 1442 [3 October 2020], and its subsequent amendments, and the Law of the Real Estate Transaction Tax issued by Royal Decree D/84 dated 19 Rabi Al-Awwal 1446 [22 September 2024],

hereby decides the following

First

The implementation of the initiative to “Cancel Fines and Pardon Financial Punishments for Taxpayers” issued by Ministerial Decision 1462 dated 8 Dhu Al-Hijja 1446 [4 June 2025] is hereby extended starting from 1 January 2026 for a period of six Gregorian months, in accordance with the controls provided in this decision.

Second

The taxpayer, registered with the Zakat, Tax, and Customs Authority, is pardoned from the late registration fine stipulated in the tax laws in the event that all the returns due to be submitted to the authority are submitted, and he pays the full principal of the tax debt due for it within the period from 1 June 2022 until the end of this initiative, or submits an application for paying it in installments within the period from 1 June 2022 until the end of this initiative, with the taxpayer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.

Third

The taxpayer is pardoned from the late payment fine and the delay in submitting the return stipulated in all tax laws, and the fine for correcting the return stipulated in the Value Added Tax Law associated with a tax return due to be submitted to the authority before 1 January 2026, whether the fine arises as a result of an action taken by the taxpayer or the result of a assessment or re-assessment conducted by the Zakat, Tax, and Customs Authority, provided that the taxpayer pays the full principal of the due tax debt relating to the return from which the fine arose within the period from 1 June 2022 until the end of this initiative, or submits an application for paying it in installments within the period from 1 June 2022 until the end of this initiative, with the taxpayer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.

Fourth

The taxpayer is pardoned from the unpaid fines stipulated in article 45 of the Value Added Tax Law, imposed before 1 January 2026, provided that the taxpayer submits all the returns due to be submitted to the authority, and pays the principal of the tax debt due for it within the period from 1 June 2022 until the end of this initiative, or submits an application for paying it installments within the period from 1 June 2022 until the end of this initiative, with the taxpayer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.

Fifth

The taxpayer is pardoned from the full unpaid fines referred to in clause Third of this decision if he pays the principal of the tax debt relating to it in full before 1 January 2026.

Sixth

The pardon from late payment fines referred to in clause Third of this decision includes late payment fines related to the principal tax included in the installment plan approved by the Zakat, Tax, and Customs Authority, the payment of which is due after the end of the period of this initiative. If the taxpayer does not adhere to the installment plan approved by the authority during or after the end of the period of this initiative, a late payment fine related to the principal unpaid tax must be imposed on him.

Seventh

The taxpayer is not pardoned from the fines resulting from tax evasion violations, including the fines stipulated in clause Second, Third, and Fourth of this decision.

Eighth

This decision comes into force from the date of its issuance and must be communicated to those required to implement it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 6 Rajab 1447
Corresponding to: 26 December 2025

Published in Umm Al-Qura 5135 issued on 1 January 2026.

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Ministerial Decision

Real Estate General Authority: Decision 4700004802 Extending the Notice Period of the Landlord to the Tenant of the Unwillingness to Renew the Tenancy Agreement

Arabic

The Chief Executive Officer of the Real Estate General Authority,

based on the powers entrusted to him by law,

and based on clause Eighth(2) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025],

hereby decides

First

In exception to the period stipulated in clause Eighth(1) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant, the landlord notice period to the tenant regarding the unwillingness to renew the tenancy agreement in the model tenancy agreements of residential real estate is hereby extended to at least 365 days before the expiry of the agreement period, in the event that the landlord wishes not to renew for the purpose of vacating the real estate for his personal use, or for the use of one of his first-degree relatives.

Second

This decision must be published in the official gazette, and comes into force from the date of it.

May Allah provide success.

Chief Executive Officer
Abdullah bin Saud Al-Hammad

Issued on: 2 Rajab 1447
Corresponding to: 22 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

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Ministerial Decision

Real Estate General Authority: Decision D/C/D/A/13/2025/T Approving the Controls for Correcting Violations of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant

Arabic

The Board of Directors of the Real Estate General Authority,

based on the powers entrusted to it by law,

and after perusal of clause Ninth(1) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025], which stipulates that “Whoever violates the provisions of clauses Second, Fourth, and Seventh of these provisions must be punished by a fine not exceeding the amount of the total rent for 12 months for the real estate subject of the agreement, and the violation must be corrected in accordance with controls set by the board of directors of the authority, without prejudice to the right of the injured party to claim compensation.”

hereby decides

First

The Controls for Correcting Violations of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant are hereby approved in the form attached.

Second

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

May Allah provide success.

Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Hogail

Issued on: 24 Jumada Al-Thani 1447
Corresponding to: 15 December 2025

Published in Umm Al-Qura 5132 issued on 26 December 2025.

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Ministerial Decision

Real Estate General Authority: Decision D/C/D/A12/2025/T Approving the Controls for Considering and Deciding on Objections to the Value of the Total Rent Determined for Vacant Real Estate for the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant

Arabic

The Board of Directors of the Real Estate General Authority,

based on the powers entrusted to it by law,

and after perusal of clause Third(2) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025], which stipulates that the objection to the value of the total rent specified in clause Second(2) of these provisions must be submitted to the authority and decided upon in accordance with the controls and mechanisms established by the board of directors of the authority,

hereby decides

First

The Controls for Considering and Deciding on Objections to the Value of the Total Rent Determined for Vacant Real Estates for the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant are hereby approved.

Second

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

May Allah provide success.

Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Huqail

Issued on: 24 Jumada Al-Thani 1447
Corresponding to: 15 December 2025

Published in Umm Al-Qura 5132 issued on 26 December 2025.

Categories
Ministerial Decision

Real Estate General Authority: Decision D/C/D/A/10/2025/T Approving the Schedule of Violation of the Legal Provisions Regulating the Relationship Between the Landlord and Tenant

Arabic

The Board of Directors of the General Real Estate Authority,

based on the powers entrusted to it by law,

and after perusal of clause Ninth(2) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025],

hereby decides

First

The Schedule of Violation of the Legal Provisions Regulating the Relationship Between the Landlord and Tenant is hereby approved in the form attached.

Second

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

May Allah provide success

Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Huqail

Issued on: 20 Jumada Al-Thani 1447
Corresponding to: 11 December 2025

Published in Umm Al-Qura 5130 issued on 14 December 2025.

Categories
Ministerial Decision

Ministry of Industry and Mineral Resources: Decision 5001/1/1447 Approving the Executive Regulation of the Common Industrial Regulatory Law of the States of the Cooperation Council

Arabic

The Minister of Industry and Mineral Resources,

based on the powers entrusted to him by law,

and based on Royal Decree D/108 dated 3 Jumada Al-Thani 1447 [24 November 2025], which stipulates in clause First the approval of the Common Industrial Regulatory Law of the Cooperation Council for the Arab States of the Gulf, and clause Fifth(2) that the Minister of Industry and Mineral Resources shall issue the decision approving the executive regulation of the law referred to in clause First adopted by the Industrial Cooperation Committee at its 51st meeting held in the Sultanate of Oman on 29 Safar 1445 [14 September 2023], as stipulated in article 25 of the law,

hereby decides

First

The Executive Regulation of the Common Industrial Regulatory Law of the Cooperation Council for the Arab States of the Gulf is hereby approved in the form attached.

Second

This decision hereby repeals provisions in conflict with it.

Third

This decision must be published in the official gazette and comes into force 90 days after the date of its publication.

May Allah provide success.

Minister of Industry and Mineral Resources
Bandar bin Ibrahim Al-Khorayef

Issued on: 13 Jumada Al-Thani 1447
Corresponding to: 4 December 2025

Published in Umm Al-Qura 5132 issued on 26 December 2025.

Categories
Ministerial Decision

Ministry of Commerce: Decision 99 Approving the Rules of the Ultimate Beneficial Owner

Arabic

The Minister of Commerce,

based on the powers granted to him by law and after perusal of article 274 of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],

and after perusal of Ministerial Decision 235 dated 13 Sha’ban 1446 [12 February 2025],

and in pursuance of public interest,

hereby decides

First

The Rules of the Ultimate Beneficial Owner are hereby approved in the form attached to this decision.

Second

The Rules of the Ultimate Beneficial Owner referred to in clause First of this decision hereby replace Ministerial Decision 235 dated 13 Sha’ban 1446 [12 February 2025] and repeal all provisions that contradict them.

Third

The Rules of the Ultimate Beneficial Owner attached to this decision must be published in the official gazette, and come into force after 30 days from the date of their publication.

Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi

Issued on: 5 Jumada Al-Thani 1447
Corresponding to: 26 November 2025

Published in Umm Al-Qura 5127 issued on 5 December 2025.

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Ministerial Decision

Riyadh Infrastructure Projects Center: Decision 16556 Publishing the Framework for the Qualification of the Implementors of Infrastructure Works Projects

Arabic

The Chief Executive Officer of the Riyadh Infrastructure Projects Center,

based on the powers entrusted to him by law,

after perusal of Council of Ministers Decision 902 dated 30 Dhu Al-Hijja 1444 [19 June 2023], which includes the approval of the Organizational Arrangements for the Riyadh Infrastructure Projects Center, and the provisions of clause Second of the decision that the Center shall assume the mandates and powers of the Ministry of Municipalities and Housing, the Riyadh Region Municipality, and the municipalities of the region related to infrastructure works and projects in Riyadh Region, including those related to the issuance of licenses and permits,

after perusal of the Law of Municipal Licensing Procedures issued by Royal Decree D/59 dated 23 Ramadan 1435 [20 July 2014], which stipulates that the competent government entity shall set the requirements for the practice of the activity under its supervision and its requirements and issue licenses for its practice,

after perusal of clause Third and Fifth of the organizational arrangements of the center, which include the mandate and authority of the center and its board of directors in setting and approving the controls, requirements, standards, methodologies, and methods for infrastructure projects, approving the general policies related to the activity of the center, and issuing licenses for infrastructure projects and withdrawing, canceling, or suspending them in whole or in part,

based on the board of directors of the center Decision 40 dated 12 Jumada Al-Awwal 1447, corresponding to 3 November 2025, which includes the adoption of the Framework for the Qualification of the Implementers of Infrastructure Works Projects, and the completion by the chief executive officer of the center of the necessary legal procedures,

and in pursuance of the interest of work and for the purpose of completing the relevant legal procedures.

hereby decides

First

The Framework for the Qualification of the Implementors of Infrastructure Works Projects must be published in the official gazette and on the website of the center in the form attached to this decision, to implement it and act upon it.

Second

All entities covered by the provisions of The Framework for the Rehabilitation of the Implementers of Infrastructure Works Projects shall rectify their status in accordance with the provisions contained in it.

Chief Executive Officer of the Riyadh Infrastructure Projects Center
Engineer Fahad bin Suleiman Al-Badah

Issued on: 29 Jumada Al-Awwal 1447
Corresponding to: 20 November 2025

Published in Umm Al-Qura 5128 issued on 11 December 2025.