Category: Ministerial Decision

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Ministerial Decision

Ministry of Finance: Decision 730 Extending the Implementation of the Initiative of Fine Cancellation and Exemption from Financial Punishment for Payers

Arabic

The Minister of Finance,

based on the powers granted to him by law,

based on Royal Order 60699 dated 26 Ramadan 1443 [27 April 2022], regarding the approval to re-launch the initiative of “Fine Cancellation and Exemption from Financial Punishment for Payers”, and my authorization to determine the standards, controls, and procedures for its application as well as 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 of “Fine Cancellation and Exemption from Financial Punishment for Payers” issued by Ministerial Decision 1352 dated 28 Dhu Al-Qa’dah 1445 [5 June 2024] starting from 1 January 2025 is hereby extended for a period of six months.

Second

A 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 returns 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

A payer is exempted from the late payment fine and the delay in submitting the returns stipulated in all tax laws, and the fine for correcting the returns stipulated in the Value Added Tax Law associated with a tax return due to be submitted to the authority before 1 January 2025, whether the fine arises as a result of an action taken by the payer or the result of an assessment or re-evaluation conducted by the Zakat, Tax, and Customs Authority, provided that the payer 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 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

A payer is exempted from the unpaid financial fines stipulated in the Value Added Tax Law article 45, which was imposed before 1 January 2025, provided that the payer submits all the returns 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 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.

Fifth

A 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 January 2025.

Sixth

The exemption 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.

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 comes into force from the date of its issuance and it must be communicated to those required to implement it.

May Allah provide success.

Minister of Finance
Mohammed bin Abdullah Al-Jadaan

Issued on: 24 Jumada Al-Awwal 1446
Corresponding to: 26 November 2024

Published in Umm Al-Qura 5063 issued on 5 January 2025.

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Ministerial Decision

Saudi Standards, Metrology and Quality Organization: Decision 098 Approving the Executive Regulation of the Law of Standards and Quality

Arabic

The Minister of Commerce, the Chairman of the Board of Directors of the Saudi Standards, Metrology and Quality Organization,

based on the powers he holds,

after perusal of Royal Decree D/36 dated 29 Muharram 1446 [5 August 2024], approving Council of Ministers Decision 93 dated 24 Muharram 1446 [31 July 2024], which stipulates in clause First on the approval of the Product Safety Law, and based on what is included in article 36 of the law—referred to—that the board of directors of the organization shall issue the regulations within ninety days from the date of publication of the law in the official gazette, and is effective from the date of its entry into force, and based on Board of Directors of the Saudi Standards, Metrology and Quality Organization Decision 01/203/2024 in its meeting 203 dated 15 November 2024, regarding the approval of the executive regulation of the law,

hereby decides

First

The Executive Regulation of the Law of Product Safety is hereby approved in accordance with the form attached to this decision.

Second

The provisions of the technical regulations approved by the council must remain in force until they are amended or repealed.

Third

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

Fourth

This decision must be communicated to those concerned for implementation.

May Allah provide success.

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

Issued on: 18 Jumada Al-Awwal 1446
Corresponding to: 20 November 2024

Published in Umm Al-Qura 5058 issued on 29 November 2024.

Categories
Ministerial Decision

Saudi Standards, Metrology and Quality Organization: Decision 097 Approving the Executive Regulation of the Law of Product Safety

Arabic

The Minister of Commerce, the Chairman of the Board of Directors of the Saudi Standards, Metrology and Quality Organization,

based on the powers he holds,

after perusal of Royal Decree D/36 dated 29 Muharram 1446 [5 August 2024], approving Council of Ministers Decision 93 dated 24 Muharram 1446 [31 July 2024], which stipulates in clause First the approval of the Product Safety Law, and based on article 36 of the—aforementioned—law that stipulates that the board of directors of the organization shall issue the regulations within ninety days from the date of publication of the law in the official gazette, and that they are effective from the date of its entry into force, and based on Board of Directors of the Saudi Standards, Metrology and Quality Organization Decision 01/203/2024 in its meeting 203 dated 15 November 2024, regarding the approval of the executive regulation of the law,

hereby decides

First

The Executive Regulation of the Law of Product Safety is hereby approved in accordance with the form attached to this decision.

Second

The provisions of the technical regulations approved by the council remain in force until they are amended or repealed.

Third

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

Fourth

This decision must be communicated to those concerned for implementation.

May Allah provide success.

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

Issued on: 18 Jumada Al-Awwal 1446
Corresponding to: 20 November 2024

Published in Umm Al-Qura 5058 issued on 29 November 2024.

Categories
Ministerial Decision

Ministry of Municipalities and Housing: Decision 4600108324 Approving the Executive Regulation of the Public Utilities Protection Law

Arabic

The Minister of Municipalities and Housing, based on the powers granted to him by law, after perusal of article 13(b) of the Public Utilities Protection Law issued by Royal Decree D/62 dated 20 Dhu Al-Hijja 1405 [5 September 1985], which stipulates that “compensation must be determined, fines must be imposed, and the amount of the fine must be specified for each violation within its maximum limit stipulated in this law, in accordance with rules issued by the competent minister,” and article 14 of the law which stipulates that “the ministers concerned with implementing this law shall issue, each within the limits of his competences, the decisions necessary for its implementation.”

and after perusal of the Regulation of Violations and the Amount of Fines for Water, Wastewater, and Flood Facilities and the Rules for Controlling Them issued by Ministerial Decision 52240 dated 21 Dhu Al-Hijja 1419 [7 April 1999],

hereby decides

First

The Executive Regulation of the Public Utilities Protection Law is hereby approved in the form attached to this decision.

Second

This decision hereby repeals the Regulation of Violations and the Amount of Fines for Water, Wastewater, and Flood Facilities and the Rules for Controlling Them issued by Ministerial Decision 52240 dated 21 Dhu Al-Hijja 1419 [7 April 1999],

Third

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

Minister of Municipalities and Housing
Majed bin Abdullah Al-Hogail

Issued on: 15 Jumada Al-Awwal 1446
Corresponding to: 17 November 2024

Published in Umm Al-Qura 5062 issued on 27 December 2024.

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15116190 Approving the Amendment to the Executive Regulation for Environmental Inspection and Audit of the Environment Law

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers granted to him by law,  based on article 48 of the Environment Law issued by Royal Decree D/165 dated 19 Dhu Al-Qa’dah 1441 [10 July 2020], and Royal Order 32043 dated 5 Jumada Al-Awwal 1444 [29 November 2022] stipulating the review of laws, regulations, decisions, and their equivalent relating to violations and punishments, and Council of Ministers Decision 406 dated 14 Jumada Al-Awwal 1445 [27 November 2023] Approving the System of the General Organization for the Conservation of Coral Reefs and Turtles in the Red Sea, and after perusal of the Executive Regulation for Environmental Inspection and Audit of the Environment Law issued by Ministerial Decision 393691/1/1442 dated 13 Rajab 1442 [25 February 2021], and based on the matters presented to us by the undersecretary of the ministry for environment, and in pursuance of public interest,

hereby decides

First

The amendments of the Executive Regulation for Environmental Inspection and Audit of the Environment Law are hereby approved in the form attached to this decision.

Second

This regulation hereby replaces the Executive Regulation for Environmental Inspection and Audit of the Environment Law issued by Ministerial Decision 393691/1/1442 dated 13 Rajab 1442 [25 February 2021].

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
Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 12 Jumada Al-Awwal 1446
Corresponding to: 14 November 2024

Published in Umm Al-Qura 5057 issued on 22 November 2024.

Categories
Ministerial Decision

Ministry of Commerce: Decision 136 Prohibiting the Commercial Use of Emblems and Logos of States as Well as Religious and Sectarian Emblems and Logos

Arabic

The Minister of Commerce,

based on the powers entrusted to him by law,

and based on the provisions of the System of the Ministry of Commerce issued by Council of Ministers Decision 66 dated 6 Rabi Al-Thani 1374 [2 December 1954] and its amendments,

and in pursuance of public interest,

hereby decides

First

The commercial use of emblems and logos of states as well as religious and sectarian emblems and logos is hereby prohibited.

Second

The regulatory procedures must be applied in accordance with the provisions of the Penalties Regulations for Municipal Violations against the violating commercial establishments from the date of entry into force of this prohibition.

Third

This decision must be published in the Official Gazette and comes into force 90 days after the date of its publication.

Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi

Issued on: 9 Jumada Al-Awwal 1446
Corresponding to: 11 November 2024

Published in Umm Al-Qura 5056 issued on 15 November 2024.

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15101619 Approving the Amendment to the Executive Regulation for Policing Violations and Imposing Punishments for the Environment Law

Arabic

The Minister of Environment, Water, and Agriculture,

Based on the powers granted to him by law, and based on article 48 of the Environment Law issued by Royal Decree D/165 dated 19 Dhu Al-Qa’dah 1441 [10 July 2020], and Council of Ministers Decision 406 dated 14 Jumada Al-Awwal 1445 [27 November 2023] approving the System of the General Organization for the Conservation of Coral Reefs and Turtles in the Red Sea, and after perusal of the Executive Regulation for Policing Violations and Imposing Punishments for the Environment Law issued by Ministerial Decision 312186/1/ 1442 dated 4 Jumada Al-Thani 1442 [18 January 2021],

and based on the matters presented to us by the undersecretary of the ministry for the environment, and in pursuance of public interest,

hereby decides

First

The amendments of the Executive Regulation for Policing Violations and Imposing Punishments for the Environment Law are hereby approved in the form attached to this decision.

Second

This regulation hereby replaces the Executive Regulation for Policing Violations and Imposing Punishments for the Environment Law issued by Ministerial Decision 312186/1/1442 dated 4 Jumada Al-Thani 1442 [18 January 2021].

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
Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 26 Rabi Al-Thani 1446
Corresponding to: 30 October 2024

Published in Umm Al-Qura 5055 issued on 8 November 2024.

Categories
Ministerial Decision

Real Estate General Authority: Decision 4600003967 Making an Amendment and Addition to Article 4 of the Executive Regulations of the Real Estate Units Ownership Law

Arabic

The Minister of Municipalities and Housing

based on the powers granted to him by law,

based on article 31 of the Real Estate Units Ownership, Division, and Management Law issued

by Royal Decree D/85 dated 2 Rajab 1441 [26 February 2020] and based on Ministerial Decision 168 dated 22 Shawwal 1441 [14 June 2020] approving the Executive Regulation of the Real Estate Units Ownership, Division, and Management Law,

and after perusal of the board of directors of the authority Decision 2/28/B/24 dated 26 Rabi Al-Awwal 1446, corresponding to 29 September 2024,

hereby decides

First

The amendment of article 4(1)(d) of the Executive Regulation of the Real Estate Units Ownership, Division, and Management Law is hereby approved, to read as follows:

(d) A survey report or plans for off-plan sale projects issued by a licenced engineering office and approved by the authority including a determination of the land and common parts relating to each divided real estate unit, based on the ratio of the area of each divided real estate unit to the total area of the divided real estate units, or the value and area of that unit to the total value and area of the divided real estate units, as the case may be.

Second

The addition of an additional paragraph to article 4 of the regulation is hereby approved with the following text:

4. It is permitted to divide real estate units in off-plan sale projects after the approval of the licencing authority of the project, and the deeds for these units are not issued until the property is completed and a certificate is issued proving that the property is identical on the ground to the real estate unit division report.

Third

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

Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Huqail

Issued on: 25 Rabi Al-Thani 1446
Corresponding to: 29 October 2024

Published in Umm Al-Qura 5057 issued on 22 November 2024.

Categories
Ministerial Decision

Royal Court: Decision 28341 Approving the Constitution of King Khaled Eye Specialist Hospital and Research Center

Arabic

We have reviewed the Secretary-General of the Council of Ministers letter 4420 dated 3 Rabi Al-Thani 1446 [7 October 2024], which includes the Royal Commission for Riyadh City Telegram 20240115075 dated 3 Rajab 1445 [14 January 2024], enclosed with it the draft Constitution of the King Khalid Eye Specialist Hospital and Research Center, and what the telegram of the commission included in this regard. His Excellency outlined that the Bureau of Experts of the Council of Ministers prepared in this regard its memorandum 1026 dated 26 Rabi Al-Awwal 1446 [30 September 2024]—as determined by the Permanent Committee of the Council of Economic and Development Affairs in minutes 343/46/M dated 2 Rabi Al-Awwal 1446 [6 September 2024]—His Excellency outlined what the General Committee of the Council of Ministers determined in this regard.

we hereby inform you of our approval of the following

First

The Constitution of King Khaled Eye Specialist Hospital and Research Center is hereby approved in the form attached to the Bureau of Experts of the Council of Ministers Memorandum 3934 dated 18 Dhu Al-Qa’dah 1445 [26 May 2024].

Second

Without prejudice to the competencies of the board of directors of the hospital in its new organizational form, stipulated in its constitution referred to in clause First above, the internal regulations in effect at the current hospital continue to apply until the board of directors of the hospital approves the regulations governing the administrative and financial affairs of the hospital and the regulations necessary to manage its affairs.

Third

The budget allocated to the current hospital in the Ministry of Health budget continues to operate until the end of the current fiscal year. It is permitted—by agreement between the Minister of Finance and the chairman of the board of directors of the hospital—to continue working with the budget allocated to the current hospital in the Ministry of Health budget after the end of the fiscal year for an additional period

not exceeding twelve months.

Fourth

The chairman of the board of directors of the hospital in its new organizational form shall agree with the Minister of Finance to determine the amount of an annual subsidy allocated by the state to the hospital, after the end of the period of the operation of the budget stipulated in clause Third above.

Fifth

The approval of the regulations governing the administrative and financial affairs of the hospital in its new organizational form and any amendment to them must be in agreement with the Ministry of Finance, and that is for the entire period during which the hospital receives the aid referred to in the aforementioned clause Fourth, and until it is discontinued and the hospital relies on its own resources.

Sixth

The ownership of all immovable and movable assets allocated to the current hospital are hereby transferred to the hospital in its new organizational form, and the hospital hereby replaces the current hospital in all rights, obligations, and contracts. The state shall guarantee any obligations that may arise from the implementation of this clause relating to the stage of the hospital replacing the current hospital or before it.

Seventh

The service of the employees in whose contracts the employer is replaced by the hospital in its new organizational form—according to clause Sixth above—is deemed continues, in accordance with the legal procedures.

Eighth

As an exception to the mechanism for appointing the chief executive officer of the hospital in its new organizational form mentioned in article 10 of the constitution referred to in clause First above, the current director of the hospital—at the time the aforementioned constitution comes into force—shall exercise the duties and competencies of the chief executive officer of the hospital in its new organizational form, stipulated in the aforementioned constitution, until the board of directors of the hospital appoints a chief executive officer of the hospital in accordance with article 10 of the constitution.

Ninth

The board of directors of the hospital in its new organizational form shall set a timetable within which the necessary changes that will occur to the hospital in accordance with the provisions of its constitution referred to in clause First above are completed.

Tenth

The Royal Commission for Riyadh City shall consider transferring the ownership of the hospital in its new organizational form to the Riyadh Foundation, and the commission shall make the necessary arrangements for this, propose the necessary amendments to the provisions of the relevant constitution, and submit a report on this, in order to complete the matters necessary in this regard.

Eleventh

The Board of Directors of the Royal Commission for Riyadh City shall include in both the final account and the annual report of the commission—before submitting them in accordance with paragraph 12 of clause Eighth of the organizational arrangements of the commission issued by Order O/312 dated 29 Rabi Al-Thani 1441 [27 December 2019]—a separate chapter related to the final account and the annual report for the hospital in its new organizational form.

so complete what is required by it

Salman bin Abdulaziz Al-Saud

Issued on: 21 Rabi Al-Thani 1446
Corresponding to: 25 October 2024

Published in Umm Al-Qura 5054 issued on -1 November 2024.

Categories
Ministerial Decision

Transport General Authority: Decision 63/46/1 Adopting the International Executive Regulation of the Control of Harmful Anti-Fouling Systems on Ships

Arabic Auto Translate

Issued on: 21 Rabi Al-Thani 1446
Corresponding to: 24 October 2024

Published in Umm Al-Qura 5063 issued on 5 January 2025.