Category: Ministerial Decision

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Ministerial Decision

Ministry of Interior: Decision 5264 Amending Article 2 of the Executive Regulation of the Law of Private Civilian Security Service

Arabic

The Minister of Interior,

based on the powers entrusted to him,

after perusal of the Law of the Private Civilian Security Service issued by Royal Decree D/24 dated 8 Rajab 1426 [13 August 2005],

and after perusal of the Executive Regulation of the Law of Private Civilian Security Service issued by Ministerial Decision 170/H/D dated 5 Jumada Al-Awwal 1427 [1 June 2006],

and in pursuance of public interest,

hereby decides

First

Article 2 of the Executive Regulation of the Law of Private Civilian Security Service is hereby amended in the form attached to this decision of ours.

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: 6 Dhu Al-Qa’dah 1446
Corresponding to: 4 May 2025

Published in Umm Al-Qura 5087 issued on 16 May 2025.

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 25210257 Approving the Standards and Technical Guidelines for the Management of Livestock and Poultry Slaughterhouse Waste and the Requirements for Voluntary Initiatives in the Waste Management Sector

Arabic

The Minister of Environment, Water, and Agriculture,

Chairman of the Board of Directors of the National Center for Waste Management,

based on the powers entrusted to him by law,

and based on article 6 of the Waste Management Law issued by Royal Decree D/3 dated 5 Muharram 1443 [13 August 2021], article 10(1) of the law, which stipulates that the centre shall: “Issue the standards and requirements that the service provider and the waste producer must follow”, article 4(1) of the System of the National Center for Waste Management issued by Council of Ministers Decision 457 dated 11 Sha’ban 1440 [16 April 2019], article 6(2) of the same system, and article 43 of the Executive Regulation of the Waste Management Law issued by Ministerial Decision 332291 dated 18 Shawwal 1443 [19 May 2022],

and in pursuance of public interest,

hereby decides

First

The Standards and Technical Guidelines for the Management of Livestock Slaughterhouse Waste, the Standards and Technical Guidelines for the Management of Poultry Slaughterhouse Waste, and the Standards and Requirements for Voluntary Initiatives in the Waste Management Sector set out in the guidelines attached to the decision are hereby approved.

Second

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

Third

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

May Allah provide success.

The Minister of Environment, Water, and Agriculture
Chairman of the Board of Directors of the National Center for Waste Management
Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 6 Dhu Al-Qa’dah 1446
Corresponding to: 4 May 2025

Published in Umm Al-Qura 5099 issued on 1 August 2025.

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15248447 Approving the Saudi Code for Water Sources and Their Uses

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers entrusted to him by law, and based on the Water Law issued by Royal Decree D/159 dated 11 Dhu Al-Qa’dah 1441 [2 July 2020] and Council of Ministers Decision 710 dated 9 Dhu Al-Qa’dah 1441 [30 June 2020 ], which stipulates in paragraph Third that “the Ministry of Environment, Water, and Agriculture shall—within two years from the date of entry into force of this law—prepare a comprehensive document on the water sources in the Kingdom and their appropriate uses, called the Saudi Code for Water Sources and Their Uses, and the ministry shall update it continuously, or whenever the need arises,”

hereby decides

First

The Saudi Code for Water Sources and Their Uses is hereby approved in the form attached to the decision.

Second

The office of the undersecretary of the ministry for water shall update the Saudi Code for Water Sources and Their Uses on an ongoing basis, and make exemptions as it deems appropriate in accordance with the Water Law and its executive regulation, and submit it for approval.

Third

This decision comes into force on the date of its publication in the official gazette, and it must be communicated to those required to implement it and act by virtue of it, and it hereby repeals all previous decisions in conflict with it.

May Allah provide success.

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

Issued on: 3 Dhu Al-Qa’dah 1446
Corresponding to: 1 May 2025

Published in Umm Al-Qura 5088 issued on 24 May 2025.

Categories
Ministerial Decision

Real Estate General Authority: Decision 4600007941 Approving the Procedural Guide for Selling and Leasing Off-Plan Real Estate Projects

Arabic

The Chief Executive Officer of the Real Estate General Authority,

based on the powers entrusted to him by law,

based on article 4 of the Law of Selling and Leasing Off-Plan Real Estate Projects issued by Royal Decree D/44 dated 10 Rabi Al-Awwal 1445 [25 September 2023],

and based on article 2 of the Executive Regulation of the Law of Selling and Leasing Off-Plan Real Estate Projects issued by Decision D/B/D/A/8/2024/T of the Board of Directors of the Real Estate General Authority dated 20 Shawwal 1445 [29 April 2024],

hereby decides

First

The Procedural Guide for Selling and Leasing Off-Plan Real Estate Projects is hereby approved in the form attached.

Second

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

May Allah provide success.

Chief Executive Officer
Abdullah bin Saud Al-Hammad

Issued on: 26 Shawwal 1446
Corresponding to: 24 April 2025

Published in Umm Al-Qura 5084 issued on 2 May 2025.

Categories
Ministerial Decision

Presidency of State Security: Decision 216666 Expropriating the Second Phase of Buildings within the Borders of the Land Deed Adjacent to the Headquarters of the Presidency of State Security in Al-Hamra District in Jeddah Governorate

Arabic

The Head of State Security,

based on the powers entrusted to us,

after perusal of the Law of the Expropriation of Real Estate for Public Benefit and Temporary Seizure of Real Estate issued by Royal Decree D/15 dated 11 Rabi Al-Awwal 1424 [13 May 2003] and its executive regulation,

pursuant to Decision 59812 dated 22 Rabi Al-Awwal 1446 [25 September 2024],

and in pursuance of public interest,

hereby decides

First

The commencement of the procedures for expropriating the second phase of buildings within the borders of the deed of the land adjacent to the headquarters of the Presidency of State Security located in Hamra District in Jeddah Governorate, within Project 300300200 for compensation for the expropriation of real estate, is hereby approved for the benefit of the presidency and the expansion of establishments.

Second

The Presidency of State Security shall notify this decision to the relevant entities mentioned in articles 6 and 7 of the expropriation law in order to name its representatives within a period not exceeding 15 days in each of the Real Estate Description and Inventory Committee and the Compensation Assessment Committee. The presidency shall call for meetings, prepare minutes, and undertake the necessary procedures for each committee to carry out its tasks.

Third

The presidency shall notify the owners and occupants of the real estate that it must be vacated within the period it specifies, provided that this period is not less than 30 days from the date of notification of the vacating. The disbursement procedures must be carried out before the date specified for vacating, and that the amount of compensation must not be delivered to its owner until after the delivery of the real estate and its notarization by the public notary or the court in accordance with the provisions of articles 16 and 17 of the law.

Fourth

The concerned parties may file a grievance to the Board of Grievances against all decisions taken by the committees within 60 days from the date they are notified of the decision, in accordance with article 24 of the law.

Fifth

This decision must be published in the official gazette in accordance with the provisions of article 5(2) of the law.

Sixth

The Presidency of State Security shall follow up on the implementation of this decision and act in accordance with it.

May Allah provide success.

Deputy Head of the Presidency of State Security for Assets and Financial Affairs
Saleh bin Abdullah Al-Dabbasi

Issued on: 24 Shawwal 1446
Corresponding to: 22 April 2025

Published in Umm Al-Qura 5085 issued on 9 May 2025.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1283-99-1446 Approving the Controls for Submitting Advance Cargo Information Imported Through Sea Ports

Arabic

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

based on the powers entrusted to him by law,

and in pursuance of the interest of work,

after perusal of article 30(e) and article 47bis of the Common Customs Law of the States 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] which includes the powers of the governor to determine the periods and conditions relating to the submission of information and documents before the arrival of the ship at the port, and his powers to determine the terms and conditions for the pre-clearance of goods before their arrival at the customs directorate,

and after perusal of the provisions of article 7 of the Trade Facilitation Agreement issued by Royal Decree D/56 dated 9 Ramadan 1437 [14 June 2016], the Framework of Standards to Secure and Facilitate Global Trade (SAFE) of the World Trade Organization, and the Convention on Facilitation of International Maritime Traffic of 1965 and its amendments issued by Royal Decree D/77 dated 19 Rajab 1439 [5 April 2018],

hereby decides

First

The Controls for Submitting Advance Cargo Information Imported Through Sea Ports are hereby approved in the form attached to this decision.

Second

Article 7 of the Controls Governing Customs Procedures issued by Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023], as amended by Administrative Decision 1446-99-485 dated 5 Rabi Al-Thani 1446 [8 October 2024], is hereby amended to read as follows: “The information and documents for cargo imported from sea ports must be submitted in accordance with the Controls for Submitting Advance Cargo Information Imported Through Sea Ports.”

Third

This decision must be published in the official gazette, and comes into force after the lapse of 180 (one hundred and eighty) days from the date of its publication, and it must be communicated to those required to implement it.

May Allah provide success.

Governor
Suhail bin Mohammed Abanmi

Issued on: 19 Shawwal 1446
Corresponding to: 17 April 2025

Published in Umm Al-Qura 5084 issued on 2 May 2025.

Categories
Ministerial Decision

Ministry of Finance: Decision 1248 Amending the Executive Regulation for Zakat Collection

Arabic

The Minister of Finance,

based on the powers granted to him based on the Zakat Collection Law issued by Royal Decree 17/2/28/8634 dated 29 Jumada Al-Thani 1370 [7 April 1951] and its amendments, Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], stipulating the collection of zakat in full from all companies, establishments, and others who are subject to zakat, Council of Ministers Decision 126 dated 1 Rabi Al-Awwal 1436 [23 December 2014], stipulating in clause Second the delegation of the Minister of Finance to issue the necessary decisions to implement Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], and after perusal of Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] approving the Executive Regulation for Zakat Collection 1445,

hereby decides the following

First

The amendment of article 73 of the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] is hereby approved in the form attached.

Second

This decision applies to the financial years starting from 1 January 2025 and after. It is permitted—upon the request of the payer—to apply it to the financial years to which the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] applies.

Third

The Zakat, Tax, and Customs Authority shall submit a study to its board of directors addressing the effects of the application of zakat treatment for off-plan sales projects attached to this decision after the lapse of one year from its application.

Fourth

This decision must be published in the official gazette, and it must be communicated to whoever is required to implement it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 11 Shawwal 1446
Corresponding to: 9 April 2025

Published in Umm Al-Qura 5092 issued on 13 June 2025.

Categories
Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 000549 Amending Some Articles of the Rules Governing Accounting Services

Arabic

The Board of Directors of the Saudi Organization for Chartered and Professional Accountants,

based on the authorities it possesses,

based on the provisions of article 9 of the system of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021], and after perusal of the Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],

after perusal of the Rules Governing Freelance Professions issued by Minister of Commerce Decision 349 dated 11 Rabi Al-Thani 1442 [26 November 2020],

after perusal of the Rules Governing Accounting Services issued by board of directors of the organization Decision 1/4 dated 2 Ramadan 1443 [3 April 2022],

after perusal of the recommendations of the executive committee of the board of directors of the organization issued by Decision 11/3/1 dated 25 Sha’ban 1446 [24 February 2025], regarding the recommendation to amend the rules governing accounting services, in the form attached to its decision,

and after coordination with the Ministry of Commerce,

hereby decides

First

The proposal to amend articles 1, 6, and 17 of the Rules Governing Accounting Services is hereby approved as follows:

Article 1

The definition of “ministry” is hereby deleted, the definition of “board” is added as “The board of directors of the organization”, and the definition of “license” is amended to become “A document issued by the organization, allowing those to whom it is issued to practice the profession, in accordance with the conditions and controls specified in the rules.”

Article 6

Paragraphs 4 and 5 are hereby amended to read as follows:

4․ The organization shall review the application that meets all the data and attachments, and the applicant shall pay the fee for the license, which is determined by the board.

5․ The organization shall decide on the application within a period not exceeding 15 working days. The license applicant may file a grievance against the rejection decision before the competent court.

Article 17

A licensee whose license has been canceled in accordance with the rules may request re-licensing after the lapse of three years from the date of entry into force of the cancellation decision. The board or whoever it authorizes shall decide on the application. The same conditions and procedures prescribed for issuing the license must be followed for re-licensing.

Second

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

May Allah provide success.

Minister of Commerce
Chairman of the Board of Directors
Dr Majid bin Abdullah Al-Qassabi

Issued on: 25 Ramadan 1446
Corresponding to: 25 March 2025

Published in Umm Al-Qura 5100 issued on 8 August 2025.

Categories
Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 000549 Amending Some Articles of the Rules Governing Zakat and Tax Accounting Services

Arabic

The Board of Directors of the Saudi Organization for Chartered and Professional Accountants,

based on the authorities it possesses,

based on the provisions of article 9 of the system of the organization issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021], and after perusal of the Law of the Accounting and Auditing Profession issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],

after perusal of the Rules Governing Freelance Professions issued by Minister of Commerce Decision 349 dated 11 Rabi Al-Thani 1442 [26 November 2020],

after perusal of the Rules Governing Zakat and Tax Accounting Services issued by board of directors of the organization Decision 1/4 dated 5 Muharram 1446 [11 July 2024],

after perusal of the recommendations of the executive committee of the board of directors of the organization issued by Decision 11/4/1 dated 25 Sha’ban 1446 [24 February 2025], regarding the recommendation to amend the Rules Governing Zakat and Tax Accounting Services, in the form attached to its decision,

and after coordination with the Ministry of Commerce,

hereby decides

First

The proposal to amend articles 1, 6, and 18 of the Rules Governing Zakat and Tax Accounting Services is hereby approved as follows:

Article 1

The definition of “ministry” is hereby deleted, the definition of “board” is added as “The board of directors of the organization”, and the definition of “license” is amended to become “A document issued by the organization, allowing those to whom it is issued to practice the profession, in accordance with the conditions and controls specified in the rules.”

Article 6

Paragraphs 4 and 5 are hereby amended to read as follows:

4․ The organization shall review the application that meets all the data and attachments, and the applicant shall pay the fee for the license, which is determined by the board.

5․ The organization shall decide on the application within a period not exceeding 15 working days. The license applicant may file a grievance against the rejection decision before the competent court.

Article 18

A licensee whose license has been canceled in accordance with the rules may request re-licensing after the lapse of three years from the date of entry into force of the cancellation decision. The board or whoever it authorizes shall decide on the application. The same conditions and procedures prescribed for issuing the license must be followed for re-licensing.

Second

This decision must be published in the official gazette and on the website of the organization, and comes into force on the date of entry into force of the Rules Governing Zakat and Tax Accounting Services.

May Allah provide success.

Minister of Commerce
Chairman of the Board of Directors
Dr Majid bin Abdullah Al-Qassabi

Issued on: 25 Ramadan 1446
Corresponding to: 25 March 2025

Published in Umm Al-Qura 5100 issued on 8 August 2025.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 01-03-25 Approving the Executive Regulation of the Law of Real Estate Transaction Tax

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 System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],

after perusal of Royal Order O/84 dated 14 Safar 1442 [1 October 2020],

and after perusal of article 20 of 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

First

The Executive Regulation of the Law of the Real Estate Transaction Tax is hereby approved in accordance with the form attached.

Second

The Executive Regulation of the Law of the Real Estate Transaction Tax referred to in clause First of this decision must be published in the official gazette.

Third

This decision must be communicated to those who are required to implement it.

May Allah provide success.

Issued on: 24 Ramadan 1446
Corresponding to: 24 March 2025

Published in Umm Al-Qura 5080 issued on 9 April 2025.