Issued on: 19 Safar 1448
Corresponding to: 2 August 2026
Published in Umm Al-Qura 5177 issued on 14 August 2026.
Category: Ministerial Decision
The Board of Directors of the Transport General Authority,
based on the powers entrusted to it by law,
after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],
after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,
after perusal of executive committee Recommendation 2/9/T/2026/4 dated 21 Dhu Al-Hijja 1447 [7 June 2026],
and after deliberation, the board hereby decides
First
The Executive Regulation for the Activity of Transporting Goods by Motorcycle for Commercial Purposes is hereby adopted in accordance with the form attached.
Second
Licenses are issued to practice the activity of transporting goods by motorcycle for commercial purposes up to a maximum date of 31 July 2028.
Third
The provisions of the regulation referred to in clause First of this decision hereby apply from the date of its publication in the official gazette.
May Allah provide success.
Issued on: 12 Safar 1448
Corresponding to: 26 July 2026
Published in Umm Al-Qura 5176 issued on 7 August 2026.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
after perusal of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442 [18 November 2020],
based on article 6(a) of the mentioned regulation,
and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including the approval of the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,
hereby decides
First
Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, all persons registered with the authority for value-added tax purposes before the date of entry into force of this decision whose revenues exceed 187,500 (one hundred and eighty-seven thousand and five hundred) Saudi Riyals, and who are subject to the electronic invoicing regulation, shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—as phase 25 of linking electronic invoicing systems with the systems of the authority—as of 1 February 2027.
Second
The authority shall notify persons who meet the criteria stipulated in clause First of this decision using the means of communication approved by the authority within the specified time period.
Third
This decision must be communicated to those required to implement it, and comes into force on the date of its publication in the official gazette.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 7 Safar 1448
Corresponding to: 21 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.
Issued on: 5 Safar 1448
Corresponding to: 19 July 2026
Published in Umm Al-Qura 5175 issued on 31 July 2026.
Issued on: 5 Safar 1448
Corresponding to: 19 July 2026
Published in Umm Al-Qura 5175 issued on 31 July 2026.
The Board of Directors of the Economic Cities and Special Zones Authority,
based on the powers granted to it by law,
after perusal of article 5(11) of the Statute of the Economic Cities and Special Zones Authority issued by Royal Order O/19 dated 10 Rabi Al-Awwal 1431 corresponding to 24 February 2010 and its amendments, which stipulates that the powers of the board include “adopting the regulations, rules, and arrangements for the economic cities and special zones and determining the powers relating to each city or zone”,
having considered clause First of Council of Ministers Decision 468 dated 10 Rajab 1447 [30 December 2025], which stipulates “the approval of the Governance Regulations of the Special Economic Zones of Jazan, Cloud Computing and Information Technology, King Abdullah Economic City, and Ras Al-Khair, in the attached forms”, and having considered clause Third of the same mentioned decision, which stipulates that “the Economic Cities and Special Zones Authority—in agreement with the Ministry of Commerce—shall issue the necessary rules relating to companies licensed to carry out activities in the Special Economic Zones—referred to in clause First of this decision—and their governance, and the relevant rights, duties, obligations and responsibilities in this regard” (Annex 1),
after perusal of article 4(10) of the updated Executive Committee Work Regulation approved by the Board of Directors of the Authority Decision 2/24 dated 23 Muharram 1446 corresponding to 29 July 2024, which states that the tasks and responsibilities of the committee include recommending to the board the adoption of regulations, rules, and arrangements for the economic cities and special zones, determining the powers relating to each city or zone, and studying proposals for policies, rules, instructions, and procedures that regulate economic activities and services within the economic cities and special zones in accordance with international best practices before they are approved by the board,
after perusal of Executive Committee Recommendation 1/29-30 dated 5 Dhu Al-Qa’dah 1447 corresponding to 22 April 2026, which stipulates “Submitting to the Board of Directors of the Economic Cities and Special Zones Authority for approval the Rules for Companies, the Rules for the Companies Register, and the Rules for Trade Names for the Special Economic Zones of Jazan, Ras Al-Khair, King Abdullah Economic City, and Cloud Computing and Information Technology” (Annex 2),
and in pursuance of the interest of work,
hereby decides
First
The “Rules for Companies, the Rules for the Companies Register, and the Rules for Trade Names for the Special Economic Zones of Jazan, Ras Al-Khair, King Abdullah Economic City, and Cloud Computing and Information Technology” are hereby approved in the form attached to the decision. (Annex 3)
Second
This decision must be notified to whoever is required to implement it, each within its mandate, as of its date.
May Allah provide success.
Issued on: 17 Muharram 1448
Corresponding to: 2 July 2026
Published in Umm Al-Qura 5171 issued on 10 July 2026.
The Board of Directors of the Transport General Authority,
based on the powers entrusted to it by law,
after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],
after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,
after perusal of the Executive Regulation for the Activity of Renting Private Cars and the Activity of Brokerage in Renting Private Cars, issued by Board of Directors of the Transport General Authority Decision 14/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],
after perusal of Executive Committee Recommendation 1/8/T/2026/4 dated 26 Dhu Al-Qa’dah 1447 [13 May 2026],
and after deliberation, the board hereby decides by circulation the following:
First
The amendment to the Executive Regulation for the Activity of Renting Private Cars and the Activity of Brokerage in Renting Private Cars is hereby approved in accordance with the form attached.
Second
The provisions of the amendment referred to in clause First of this decision hereby apply from the date of its publication in the official gazette.
May Allah provide success.
Issued on: 7 Muharram 1448
Corresponding to: 22 June 2026
Published in Umm Al-Qura 5168 issued on 29 June 2026.
Issued on: 6 Muharram 1448
Corresponding to: 21 June 2026
Published in Umm Al-Qura 5173 issued on 23 July 2026.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
in pursuance of the interest of work,
after perusal of the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003] and its executive regulation,
and based on the powers entrusted to the director general by the Unified Customs Law and its executive regulation relating to the issuance of requirements, instructions, and controls for a number of customs procedures and the determination of rules and conditions relating to the deposit of goods in warehouses,
after perusal of the Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [6 December 2023], Approving the Controls Regulating Customs Procedures,
and Administrative Decision 28918 dated 25 Jumada Al-Awwal 1445 [9 December 2023], Approving the Rules of Bonded Warehouses,
hereby decides
First
The amendments to the Controls Regulating Customs Procedures issued by Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023] and its amendments are hereby approved in the form attached to this decision.
Second
The amendment to the Rules of Bonded Warehouses issued by Administrative Decision 28918 dated 25 Jumada Al-Awwal 1445 [9 December 2023] is hereby approved in the form attached to this decision.
Third
This decision must be communicated to those required to implement it, and comes into force on the date of its publication in the official gazette.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 3 Muharram 1448
Corresponding to: 18 June 2026
Published in Umm Al-Qura 5167 issued on 26 June 2026.
The Minister of Finance,
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority
based on the powers granted to him,
after perusal of Royal Decree D/39 dated 25 Rabi Al-Thani 1442 [10 December 2020], which stipulates in clause First that it is permitted by a decision of the Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority, to amend the customs tariffs category to protect and encourage national industries and local agricultural products, in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization,
and after reviewing the request of the Ministry of Environment, Water, and Agriculture regarding increasing customs tariffs for a number of goods for the purpose of protecting and encouraging local agricultural products.
hereby decides
First
The tariff category for customs items is hereby amended in accordance with the schedule attached to this decision, and in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization.
Second
This decision must be published in the official gazette, and comes into force on the date of its publication, and it must be communicated to whoever is required to implement it.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority
Issued on: 29 Dhu Al-Hijja 1447
Corresponding to: 15 June 2026
Published in Umm Al-Qura 5167 issued on 26 June 2026.