Issued on: 25 Dhu Al-Hijja 1445
Corresponding to: 2 July 2024
Published in Umm Al-Qura 5042 issued on 9 August 2024.
Category: Ministerial Decision
The Board of Directors of the General Transport Authority, based on the powers granted to it by law and after perusal of the Railway Law, issued by Royal Decree D/159 dated 22 Sha’ban 1445 [3 March 2024],
after perusal of the Transport General Authority System issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,
and after perusal of Executive Committee Recommendation (3/11/T/2024/3) dated 22 May 2024,
and after deliberation, the board hereby decides
The Working Rules for Considering Violations of the Railway Law and Its Executive Regulations are hereby adopted in accordance with the form attached.
May Allah provide success.
Issued on: 19 Dhu Al-Hijja 1445
Corresponding to: 26 June 2024
Published in Umm Al-Qura 5052 issued on 18 October 2024.
The Board of Directors of the Transport General Authority,
based on the powers entrusted to it by law,
after perusal of the Railway Law, issued by Royal Decree D/159 dated 22 Sha’ban 1445 [3 March 2024],
after perusal of the System of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,
and after perusal of Executive Committee Recommendation 1/11/R/2024/3 dated 22 Jumada Al-Awwal 2024 [8 September 2585],
and after deliberation, the board hereby decides
The Executive Regulation of the Railway Law and the Schedules of Violations and Punishments is hereby approved in accordance with the form attached.
May Allah provide success.
Issued on: 19 Dhu Al-Hijja 1445
Corresponding to: 26 June 2024
Published in Umm Al-Qura 5053 issued on 25 October 2024.
Issued on: 18 Dhu Al-Hijja 1445
Corresponding to: 25 June 2024
Published in Umm Al-Qura 5042 issued on 9 August 2024.
Issued on: 18 Dhu Al-Hijja 1445
Corresponding to: 25 June 2024
Published in Umm Al-Qura 5042 issued on 9 August 2024.
Issued on: 18 Dhu Al-Hijja 1445
Corresponding to: 25 June 2024
Published in Umm Al-Qura 5042 issued on 9 August 2024.
Issued on: 18 Dhu Al-Hijja 1445
Corresponding to: 25 June 2024
Published in Umm Al-Qura 5042 issued on 9 August 2024.
The Chief Executive Officer of the Saudi Authority for Accredited Valuers,
based on the powers entrusted to him by law,
after perusal of article 28(16) of the Law of Accredited Valuers issued by Royal Decree D/43 dated 9 Rajab 1433 [29 June 2012], which includes the authorisation of the board of directors of the authority to issue decisions and rules relating to the profession,
after perusal of article 28(10) of the Executive Regulation of the Accredited Valuers Law issued by the Minister of Finance Decision 107 dated 28 Muharram 1445 [15 August 2023], which includes the power to exempt from the availability of membership status to some of the valuers and those participating in the preparation of the value report,
and after perusal of article 8 (11) of the Regulation of Powers of the Saudi Authority for Accredited Valuers issued by the board of directors of the authority decision 3/B/23 dated 6 Muharram 1445 [24 July 2023], which includes the authority of the chief executive officer of the authority to issue decisions and rules relating to the profession, and the rules applicable to the relevant statutory provisions, including the authority to make exceptions stipulated in the executive regulation and the general rules of the fellowship certificate,
hereby decides
First
The Rules Governing Professional Certificates are hereby approved in the form attached.
Second
The rules must be published in the official gazette, and come into force from 1 January 2025, and repeal any decisions in conflict with them.
Engineer Faisal bin Bader Al-Mandeel Chief Executive Officer
Issued on: 18 Dhu Al-Hijja 1445
Corresponding to: 24 June 2024
Published in Umm Al-Qura 5040 issued on 26 July 2024.
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 [19 November 2020], based on article 6(a) of the aforementioned regulation, and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021], and its amendments, which includes 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 subject to the electronic invoicing regulation whose annual revenues subject to value added tax for the year 2022 or for the year 2023 exceed 7,000,000 (seven million) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the tenth stage of linking electronic invoicing systems with the systems of the authority—as of 1 January 2025, and until the latest of 31 March 2025.
Second
The authority shall notify persons who meet the criteria stipulated in this decision using the means of communication approved by the authority within the specified 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: 6 Dhu Al-Hijja 1445
Corresponding to: 12 June 2024
Published in Umm Al-Qura 5036 issued on 28 June 2024.
The Minister of Finance,
based on the powers entrusted to him by law,
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 Payers”, and authorize me 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], the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [24 May 2017], the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017], and the Executive Regulation of the Real Estate Transaction Tax issued by Ministerial Decision 712 dated 15 Safar 1442 [3 October 2020], and its amendments,
hereby decides
First
The implementation of the initiative to “Cancel Fines and Pardon Financial Punishments for Payers” issued by Ministerial Decision 799 dated 7 Jumada Al-Thani 1445 [20 December 2023] is hereby extended starting from 1 July 2024 for a period of six months.
Second
The payer, registered with the Zakat, Tax, and Customs Authority, is exempted from the late registration fine stipulated in the tax laws in the event that all the declarations due to be submitted to the authority are submitted, and he pays the full principal of the tax debt due into force within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Third
The payer is exempted from the late payment fine and the delay in submitting the declaration stipulated in all tax laws, and the fine for correcting the declaration stipulated in the Value Added Tax Law associated with a tax declaration due to be submitted to the authority before 1 July 2024, whether the fine arises as a result of an action taken by the payer or the result of a linkage or revaluation conducted by the Zakat, Tax, and Customs Authority, provided that the payer pays the full principal of the due tax debt relating to the declaration from which the fine arose within the period from 1 June 2022 until the end of this initiative, or submits an application for its installment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the installment plan approved by the Zakat, Tax, and Customs Authority.
Fourth
The payer is exempted from the unpaid financial fines stipulated in the Value Added Tax Law article 45, which was signed before 1 July 2024, provided that the payer submits all the declarations due to be submitted to the authority, and pays the principal of the tax debt due by virtue of it within the period from 1 June 2022 until the end of this initiative, or submits an application for its instalment within the period from 1 June 2022 until the end of this initiative, with the payer adhering to the instalment plan approved by the Zakat, Tax, and Customs Authority.
Fifth
The payer is exempted from the full unpaid fines referred to in clause Third of this decision if he has paid the principal of the tax debt relating to it in full before 1 July 2024.
Sixth
The exemption from the late payment fines referred to in clause Third of this decision, includes the late payment fines associated with the tax asset included in the instalment plan approved by the Zakat, Tax, and Customs Authority, the date of payment of which falls after the end of the period of this initiative. In the event that the payer fails to comply with the instalment plan approved by the authority during or after the end of the period of this initiative, he will be subject to a late payment fine associated with the unpaid tax asset.
Seventh
The payer is not exempted from the fines resulting from tax evasion violations, including the fines stipulated in clause Second, Third, and Fourth of this decision.
Eighth
This decision must be communicated 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: 28 Dhu Al-Qa’dah 1445
Corresponding to: 5 June 2024
Published in Umm Al-Qura 5037 issued on 5 July 2024.