Issued on: 22 Dhu Al-Hijja 1447
Corresponding to: 8 June 2026
Published in Umm Al-Qura 5177 issued on 14 August 2026.
Category: Ministerial Decision
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.
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.
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.
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.
The Minister of Finance,
based on the powers entrusted to him by law,
based on Ministerial Decision 1242 dated 21 Rabi Al-Awwal 1441 [18 November 2019] Approving the Executive Regulation of the Government Tenders and Procurement Law issued by Royal Decree D/128 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019],
Ministerial Decision 3479 dated 11 Sha’ban 1441 [4 April 2020] Approving the (Amended) Executive Regulation of the Government Tenders and Procurement Law,
Clause Third of Ministerial Decision 451 dated 7 Rabi Al-Thani 1444 [1 November 2022] Approving the Amendment to Articles 111 and 127 of the Executive Regulation of the Government Tenders and Procurement Law,
Ministerial Decision 1090 dated 21 Ramadan 1445 [31 March 2024] approving the amendment to articles 4, 5, 20, 47, 74, 96, 111, and 154 of the Executive Regulation of the Government Tenders and Procurement Law,
and Council of Ministers Decision 649 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019], stipulating in clause Ninth that the Ministry of Finance coordinates with the Local Content and Government Procurement Authority when preparing the executive regulation of the law or making any amendment to it.
and in pursuance of public interest,
hereby decides the following
First
The amendments of articles 88, 111, 114, and 132 of the Executive Regulation of the Government Tenders and Procurement Law issued by Ministerial Decision 1242 of 21 Rabi Al-Awwal 1441 [18 November 2019], as amended by Ministerial Decisions 3479 of 11 Sha ’ban 1441 [4 April 2020], Ministerial Decision 451 of 7 Rabi Al-Thani 1444 [1 November 2022], and Ministerial Decision 1090 of 21 Ramadan 1445 [31 March 2024] are hereby approved in the form attached to this decision.
Second
This decision must be published in the official gazette, and comes into force from its date.
Third
This decision must be communicated to the competent entities for implementation and action.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 9 Dhu Al-Hijja 1447
Corresponding to: 26 May 2026
Published in Umm Al-Qura 5162 issued on 5 June 2026.
The Head of State Security,
based on the powers entrusted to him by law,
based on the Anti-Money Laundering Law issued by Royal Decree D/223 dated 27 Shawwal 1447 [15 April 2026], regarding the approval of the Anti-Money Laundering Law, and after perusal of article 50 of the same law, which stipulates the following: “The Head of State Security shall issue and amend the regulation, in agreement with the Minister of Finance, the Attorney General, and the Governor of the Central Bank”,
after perusal of our Telegram 14525 dated 19 Safar 1439 [8 November 2017], regarding the approval of the Executive Regulation of the Anti-Money Laundering Law,
and Administrative Decision 98752 dated 12 Jumada Al-Awwal 1446 [14 November 2024], regarding the amendment of Article 17(1)(r) of the Executive Regulation of the Anti-Money Laundering Law,
and in pursuance of public interest,
hereby decides
First
The Executive Regulation of the Anti-Money Laundering Law is hereby updated in accordance with the form attached.
Second
This decision comes into force on its date.
Third
The competent authorities shall implement this decision, each within its mandate.
May Allah provide success.
Head of State Security
Abdulaziz bin Mohammed Al-Huwairini
Issued on: 9 Dhu Al-Hijja 1447
Corresponding to: 26 May 2026
Published in Umm Al-Qura 5167 issued on 26 June 2026.
The Board of Directors of the Saudi Food and Drug Authority,
after perusal of Royal Order 32043 dated 5 Jumada Al-Awwal 1444 [29 November 2022], which directs a number of government entities and the Saudi Food and Drug Authority to review the laws, regulations, decisions, and their equivalent—within the area of their mandates—related to violations, punishments, fines, assessment and collection mechanisms, objections, and to propose the necessary amendments to them,
after perusal of the provisions of the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Preparations Law regarding the mandates of the board of directors to issue and approve the schedules of classification of violations and the punishments prescribed to them,
after perusal of the board of directors decisions dated 14 Jumada Al-Thani 1446 [15 December 2024], approving the amendment to the schedules of classification of violations and punishments in accordance with the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Products Law,
after perusal of the approval of the committee formed by Royal Order 24981 dated 9 Rabi Al-Thani 1446 [12 October 2024], concerned with following up on the implementation of Royal Order 32043 dated 5 Jumada Al-Awwal 1444 [29 November 2022], of the request of the authority to exclude it from the classification of the area for grevious violations in accordance with requirement 6 of the same Royal Order, with the exception of 15 clauses of grevious violations related to the presence of national or Gulf personnel, for which the classification must be fulfilled without exception, the work carried out by the authority to harmonise and amend the schedules,
and after perusal of the amendments made to the schedules of classification of violations and punishments of the Pharmaceutical and Herbal Establishment and Products Law, Cosmetics Law, and Veterinary Products Law,
hereby decides
10․1. The amendment to the Schedule of Classification of Violations of the Pharmaceutical and Herbal Establishment and Products Law and Its Executive Regulation is hereby approved.
10․2. The amendment to the Schedule of Classification of Violations of the Cosmetics Law and its Executive Regulation is hereby approved.
10․3. The amendment to the Schedule of Classification of Violations of the Veterinary Products Law and its Executive Regulation is hereby approved.
10․4. The schedules come into force from the date of their publication.
May Allah provide success.
Issued on: 2 Rajab 1447
Corresponding to: 13 May 2026
Published in Umm Al-Qura 5159 issued on 13 May 2026.
The Minister of Municipalities and Housing,
based on the powers entrusted to him by law,
in implementation of the provisions of the Law of the Fees for Idle Land and Vacant Real Estate issued by Royal Decree D/4 dated 12 Safar 1437 [24 November 2015] and amended by Royal Decree D/244 dated 7 Dhu Al-Qa’dah 1446 [5 May 2025], and the provisions of article 13 of the law,
and after perusal of the approval of the ministerial committee formed under article 13—by virtue of its Minutes 19 dated 23 Dhu Al-Qa’dah 1447 [12 July 2026] —on the executive regulation of the mentioned law of the fees for vacant real estate,
hereby decides
First
The Executive Regulation of the Fees for Vacant Real Estate is hereby adopted in the form attached to this decision.
Second
This decision must be published in the official gazette, and comes into force on the date of its publication.
May Allah provide success.
Minister of Municipalities and Housing
Majed bin Abdullah Al-Hogail
Issued on: 26 Dhu Al-Qa’dah 1447
Corresponding to: 13 May 2026
Published in Umm Al-Qura 5160 issued on 15 May 2026.
The Minister of Commerce,
based on the powers granted to him by law,
based on article 262(e), article 267(1), and article 264(2) of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],
after perusal of article 94 of the Executive Regulation of the Companies Law issued by Ministerial Decision 284 dated 23 Jumada Al-Thani 1444 [16 January 2023],
and after perusal of Ministerial Decision 239 dated 27 Dhu Al-Qa’dah 1445 [4 June 2024],
and in pursuance of public interest,
hereby decides
First
A direct punishment on anyone who violates their duty to deposit the financial statements must be imposed as follows:
(a) All forms of companies, other than the unlisted joint stock company
| Capital | Person responsible | Fine |
| 500,000 Riyal and less | One manager | 8,000 Riyal |
| Two managers and more | 4,000 Riyal | |
| More than 500,000 Riyal | One manager | 12,000 Riyal |
| Two managers and more | 6,000 Riyal |
(b) Unlisted joint stock company
| Capital | Fine |
| 5,000,000 Riyal and less | 15,000 Riyal |
| More than 5,000,000 Riyal | 20,000 Riyal |
(c) All forms of small and micro companies in accordance with the criteria mentioned in article 7 of the Executive Regulation of the Companies Law
| Person responsible | Fine |
| One manager or chairman of the board of directors | 4,000 Riyal |
| Two managers and more | 2,000 Riyal |
Second
A warning on anyone who violates his duty to deposit the financial statements for the financial year 2024 must be imposed.
Third
In the event that the violation of non-deposit of the financial statements is committed for two consecutive fiscal years from the date of this decision and the violation decision for the first fiscal year is considered final, the fine for the second fiscal year is increased by 50%.
Fourth
Notification must be in accordance with the provisions of article 94 of the Executive Regulation of the Companies Law.
Fifth
The decision replaces Ministerial Decision 239 dated 27 Dhu Al-Qa’dah 1445 [4 June 2024], and repeals all provisions in conflict with it.
Sixth
This decision must be published in the official gazette, and comes into force on the date of its publication.
Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi
Issued on: 26 Dhu Al-Qa’dah 1447
Corresponding to: 13 May 2026
Published in Umm Al-Qura 5160 issued on 15 May 2026.