Category: Ministerial Decision

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 238/99/1448 Implementing the Twenty-fifth Phase for Integrating Electronic Invoicing Systems

Arabic

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.

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Ministerial Decision

Economic Cities and Special Zones Authority: Decision 21/26/27 Approving the Rules for Companies, Companies Registry, and Trade Names for the Special Economic Zones

Arabic

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.

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Ministerial Decision

Transport General Authority: Decision 2/9/TR/2026/4 Adopting the Amendment to the Executive Regulation for the Activity of Renting Private Cars and the Activity of Brokerage in Renting Private Cars

Arabic

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.

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Ministerial Decision

Ministry of Finance: Decision 18 Approving the Controls for Contracting, Procurement, and Quantities for a Number of Services

Arabic Auto Translate

Issued on: 6 Muharram 1448
Corresponding to: 21 June 2026

Published in Umm Al-Qura 5173 issued on 23 July 2026.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 13-99-1448 Approving the Amendment to the Controls Governing Customs Procedures and the Rules of Bonded Warehouses

Arabic

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.

Categories
Ministerial Decision

Ministry of Finance: Decision 1447-88-10 Amending the Customs Tariffs Category to Protect and Encourage Local Agricultural Products

Arabic

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.

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Ministerial Decision

Ministry of Finance: Decision 1118 Approving the Amendment to Some Clauses of the Executive Regulation of the Government Tenders and Procurement Law

Arabic

The Minister of Finance,

based on the powers entrusted to him by law,

based on Royal Decree D/128 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019] approving the Government Tenders and Procurement Law,

Ministerial Decision 1242 dated 21 Rabi Al-Awwal 1441 [18 November 2019] approving the Executive Regulation of the Government Tenders and Procurement Law,

Ministerial Decision 3479 dated 11 Sha’ban 1441 [4 April 2020] approving the (Amended) Executive Regulation of the Government Tenders and Procurement Law,

based on article 13(2) of the Government Tenders and Procurement Law, which stipulates that “the minister shall approve the forms of tender documents, prequalification documents, forms of contracts, forms of evaluating the performance of contractors, and any other document required by the nature of the works or procurements.”

and Ministerial Decision 1877 dated 24 Dhu Al-Hijja 1443 [23 July 2022] approving the Rules Governing Revenue Sharing, which stipulates in article 29 that: “The minister or whoever he authorizes may adopt mandatory or model forms for contracts, tender documents, prequalification or postqualification documents, contractor performance evaluation forms, and any other document required by the nature of the contract.”

after perusal of Ministerial Decision 1440 dated 12 Rabi Al-Thani 1441 [9 December 2019] approving the forms for the conditions and specifications booklets, Ministerial Decision 3652 dated 28 Sha’ban 1441 [21 April 2020] approving the contract forms, Ministerial Decision 4149 dated 30 Ramadan 1441 [23 May 2020] approving the forms for framework agreements for government entities, Ministerial Decision 1186 dated 15 Jumada Al-Thani 1443 [18 January 2022] approving the forms for award decisions, and Ministerial Decision 1171 dated 20 Shawwal 1445 [29 April 2024] amending a number of contract forms and conditions and specifications booklets,

and based on Ministerial Decision 1097 dated 9 Dhu Al-Hijja 1447 [26 May 2026] approving the amendment to articles 88, 111, 114, and 132 of the executive regulation,

and in pursuance of public interest,

hereby decides

First

The amendment of the forms of the following conditions and specifications booklets is hereby approved in accordance with the form attached to this decision: Revenue Sharing; Operation and Maintenance of Administrative Buildings—Performance-Based Contracting; Military Supply; General Construction; Framework Agreement for Consultancy Services; Framework Agreement for Supply; Framework Agreement for Services, Operation, and Maintenance; Consultancy Services—Activation of the Project Management Office and Capacity and Demand Study; Consultancy Services—Capacity and Demand Study; Operation and Maintenance of Roads; Supply of Medical Supplies; City Cleaning; Road Construction; Consultancy Services; Engineering Services—Supervision, Engineering Services—Design; Information Technology; Supply of Medicines; General Supply; Catering Services; General Services; and General.

Second

The amendment of the forms of the following contracts is hereby approved in accordance with the form attached to this decision: Revenue Sharing; Operation and Maintenance of Administrative Buildings; Performance-Based Contracting; Military Supply; City Cleaning; General Services; Consultancy Services; Consultancy Services; Activation of the Project Management Office and Capacity and Demand Study; Consultancy Services; Capacity and Demand Study; General Supply; Operation and Maintenance of Roads; Supply of Medical Supplies; Road Construction; Engineering Services—Supervision; Engineering Services—Design; Operation and Maintenance; General Construction; Information Technology; Supply of Medicines; and Catering.

Third

The amendment of the forms of the following framework agreements is hereby approved in accordance with the form attached to this decision: General Supply, Services, and Consultancy Services.

Fourth

The amendment of the forms of the following award decisions is hereby approved in accordance with the form attached to this decision: Form of the Decision to Award a Contract with a Value Not Exceeding 300,000, and Form of the Decision to Award a Contract with a Value Exceeding 300,000.

Fifth

This decision must be published in the official gazette, and enters into force on 19 Dhu Al-Hijja 1447, corresponding to 5 June 2026, on the tenders made from this date.

Sixth

This decision must be communicated to the competent entities and to those who are required to implement it and act on it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 22 Dhu Al-Hijja 1447
Corresponding to: 8 June 2026

Published in Umm Al-Qura 5167 issued on 26 June 2026.

Categories
Ministerial Decision

Ministry of Finance: Decision 1117 Extending the Implementation of the Initiative to Cancel Fines and Pardon Financial Punishment for Taxpayers

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 [6 March 2004], and its subsequent amendments,

the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 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 Transactions Tax issued by Ministerial Decision 712 of 15 Safar 1442 [2 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 653 dated 6 Rajab 1447 [26 December 2025] is hereby extended starting from 1 July 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 July 2026, whether the fine arises as a result of an action taken by the taxpayer or the result of an 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 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.

Fifth

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

Sixth

The taxpayer is not pardoned from the fines referred to in clause Third of this decision associated with any tax return due to be submitted to the authority on or after 1 July 2026, in the event that there is a need to extend the initiative after 31 December 2026.

Seventh

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: 22 Dhu Al-Hijja 1447
Corresponding to: 8 June 2026

Published in Umm Al-Qura 5168 issued on 29 June 2026.

Categories
Ministerial Decision

Ministry of Interior: Decision 5330 Adding Paragraphs to the Executive Regulation of the Traffic Law

Arabic

The Minister of Interior,

based on the powers entrusted to him,

after perusal of the Traffic Law issued by Royal Decree D/85 dated 26 Shawwal 1428 [7 November 2007] and its amendments,

and after perusal of the Executive Regulation of the Traffic Law issued by Ministerial Decision 2249 dated 10 Rabi Al-Awwal 1441 [7 November 2019] and its amendments,

and in pursuance of public interest,

hereby decides

First

A number of paragraphs are hereby added to the Articles of the Executive Regulation of the Traffic Law in the attached form.

Second

This decision must be communicated to the relevant entities, to implement it, each within the area of their mandate.

Third

This decision comes into force on the date of its publication in the official gazette.

Minister of Interior
Abdulaziz bin Saud bin Naif bin Abdulaziz

Issued on: 16 Dhu Al-Hijja 1447
Corresponding to: 2 June 2026

Published in Umm Al-Qura 5163 issued on 12 June 2026.

Categories
Ministerial Decision

Ministry of Environment, Water and Agriculture: Decision 15227269 Approving the Amendment of Articles of the Executive Regulation of the Agriculture Law

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers entrusted to him by law,

after perusal of the submission of the deputy minister in letter 15273323 dated 8 Dhu Al-Hijja 1447 [25 May 2026], regarding the amendments made to some articles of the Executive Regulation of the Agriculture Law issued by Ministerial Decision 14967/1/1444 dated 15 Muharram 1444 [13 August 2022],

and in pursuance of the interest of work,

hereby decides

First

The amendment of articles 45, 98, and 208 of the Executive Regulation of the Agriculture Law is hereby approved in accordance with the form attached to the decision.

Second

The amendment of article 248(5) of the Executive Regulation of the Agriculture Law is hereby approved in the form attached to the decision.

Third

This decision comes into force on the date of its publication in the Official Gazette, and must be communicated to those concerned to implement and act upon it.

May Allah provide success.

Minister of Environment, Water, and Agriculture
Engineer Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 15 Dhu Al-Hijja 1447
Corresponding to: 1 June 2026

Published in Umm Al-Qura 5167 issued on 26 June 2026.