Category: Ministerial Decision

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Ministerial Decision

Saudi Authority for Accredited Valuers: Decision 522 Approving the Rules Governing Professional Certificates

Arabic

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.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 687-99-1445 Implementing Phase Thirteen of Linking 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 [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.

Categories
Ministerial Decision

Ministry of Finance: Decision 1352 regarding the Initiative to Cancel Fines and Pardon Financial Punishments for Payers

Arabic

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.

Categories
Ministerial Decision

Saudi Authority for Intellectual Property: Decision 45381 The Controls for Registering the Name of Makkah Al-Mukarramah, Al-Madinah Al-Munawwarah, the Two Holy Mosques, or the Like in the Kingdom as Trademarks

Arabic

The Board of Directors of the Saudi Authority for Intellectual Property,

based on the powers entrusted to them by law,

based on article 5 of the System of the Saudi Authority for Intellectual Property  approved by Council of Ministers Decision 496 of 14 Ramadan 1439 [30 May 2018], as amended by Council of Ministers Decision 621 of 20 Shawwal 1442 [1 June 2021],

after perusal of article 2 of the Law of Trademarks issued by Royal Decree D/21 dated 28 Jumada Al-Awwal 1423 [7 August 2002],

after perusal of article 3 of the Trademarks Law of the Gulf Cooperation Council States approved by Royal Decree D/51 dated 26 Rajab 1435 [26 May 2014], and its amendments,

after perusal of the Board of Directors Executive Committee Recommendation 05/02/2024 dated 5 Dhu Al-Qa’dah 1445 [13 May 2024],

and after perusal of the relevant orders and decisions,

and in pursuance of public interest,

hereby decides

First

The application for registering the trademark that includes the name of Makkah Al-Mukarramah or the name of Al-Madinah Al-Munawwarah, the Two Holy Mosques, the Two Mosques, the Holy Mosque, or the like, whether in Arabic or any other language, are subject to the following controls:

1. That the trademark is associated with a large, qualitative, and distinctive real estate or service project in the two areas.

2. That the name referred to in First is one of the components of the trademark and not the essential element in it.

3. That the use of the name referred to in First in the trademark does not cause confusion with regard to the source or origin of the goods or services.

Second

These controls apply to applications for the transfer of ownership of the trademark—registered in accordance with these controls—or any other legal acts.

Third

The owner of the trademark registered on the basis of these controls shall, when using it, refrain from harming or distorting the image or reputation of the geographical area whose name is used in the trademark.

Fourth

The registration of the trademark on the basis of these controls does not grant an exclusive right to the owner of the trademark in the name used in it, and does not entitle him to prevent others from using this name.

Fifth

The certification mark or collective mark whose registration is requested may be registered as a geographical indication.

Sixth

These controls apply to applications for the registration of trademarks that have not been decided upon before the issuance of the controls.

Seventh

The chief executive officer of the authority shall issue the necessary decisions to implement these controls.

Eighth

These controls must be published in the official gazette, and come into force from the date of their publication.

May Allah provide success.

Advisor in the Royal Court
Chairman of the Board of Directors
Al-Shihana bint Saleh Al-Azzaz

Issued on: 29 Dhu Al-Qa’dah 1445
Corresponding to: 6 June 2024

Published in Umm Al-Qura 5038 issued on 13 July 2024.

Categories
Ministerial Decision

Ministry of Commerce: Decision 239 Regarding the Filing of Financial Statements Pursuant to the Provisions of the System of Companies and Its Executive Regulation

Arabic

The Minister of Commerce,

based on the powers entrusted to him by law,

based on article 262(e) and 267(1) of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],

and after perusal of article 94 of the Executive Regulation of the Companies Law promulgated by Ministerial Decision 284 dated 23 Jumada Al-Thani 1444 [16 January 2023],

and in pursuance of public interest,

hereby decides

First

A direct punishment is hereby imposed on anyone who violates his duty to deposit the financial statements in accordance with the provisions of the Companies Law and its executive regulation. The fine must be imposed on every violator in accordance with the following:

Forms of companies other than the unlisted joint stock company
Capital Number of managers

Fine
Less than 500,000 (five hundred thousand) Riyal One manager 8,000 (eight thousand) Riyal
Two managers and more 4,000 (four thousand) Riyal
500,000 (five hundred thousand) Riyal and more One manager 12,000 (twelve thousand) Riyal
Two managers and more 6,000 (six thousand) Riyal

Unlisted joint stock company
Capital

Fine
Less than 5,000,000 (five million) Riyal 15,000 (fifteen thousand) Riyal
5,000,000 (five million) Riyal and more 20,000 (twenty thousand) Riyal

Second

In the event that the violation of non-deposit of the financial statements is repeated during the legal period of the fiscal year following the previous violation decision that is considered final, the fine is increased by 50%.

Third

The mechanism for notifying the direct violation decision is in accordance with the mechanism stipulated in article 94 of the Executive Regulation of the Companies Law.

Fourth

This decision must be published in the official gazette, and comes into force on 1 July 2024.

Minister of Commerce
Dr Majid bin Abdullah Al-Kassabi

Issued on: 27 Dhu Al-Qa’dah 1445
Corresponding to: 4 June 2024

Published in Umm Al-Qura 5036 issued on 28 June 2024.

Categories
Ministerial Decision

Saudi Authority for Accredited Valuers: Decision 515 Approving the Professional Criteria for Vehicle Damage Valuation

Arabic

The Chief Executive Officer of the Saudi Authority for Accredited Valuers,

based on the powers entrusted to him by law,

and after perusal of paragraph 3 of article 8 of the Regulation of Powers of the Saudi Authority for Accredited Valuers Regulation issued by decision 3/B/23 of the board of directors of the authority on 6 Muharram 1445 [24 July 2023],

hereby decides

First

The Professional Criteria for Vehicle Damage Valuation is hereby approved in the form attached.

Second

The criteria must be published in the official gazette and comes into force from the date of its publication. It repeals any decision in conflict with it.

Engineer Faisal bin Bader Al-Mandeel
Chief Executive Officer

Issued on: 19 Dhu Al-Qa’dah 1445
Corresponding to: 27 May 2024

Published in Umm Al-Qura 5034 issued on 31 May 2024.

Categories
Ministerial Decision

Ministry of Energy: Decision 4428/450201 regarding Licence 1 for the Natural Gas Distribution Company

Arabic

The Minister of Energy,

based on the powers entrusted to him by law, after perusal of the Energy Supply Law issued by Royal Decree D/80 4 Jumada Al-Thani 1444 [28 December 2022], and Ministerial Decision 1-1229-1440 of 27 Safar 1440 [5 November 2018], regarding the renewal of License 1 of the Natural Gas Distribution Company to Build, Own, and Operate a Dry Gas Distribution Network in the Second Industrial City of Riyadh, and in pursuance of public interest,

hereby decides

First

The service area is hereby modified according to the limits shown in the map attached.

Second

The terms and conditions applicable in the licence and its annexes apply to all that is not stipulated in the amendments issued in this decision.

Third

This decision is subject to all the provisions of the orders, laws, regulations, instructions, procedures, relevant decisions, and any of its amendments.

Fourth

This decision comes into force on the date of its publication in the official gazette, and continues to be applicable until the contrary is issued. It repeals all decisions in conflict with it.

Fifth

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

May Allah provide success.

Minister of Energy
Abdulaziz bin Salman bin Abdulaziz

Issued on: 17 Dhu Al-Qa’dah 1448
Corresponding to: 24 April 2027

Published in Umm Al-Qura 5037 issued on 5 July 2024.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1445/99/542 Implementing Phase Twelve of Linking 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 decision 2-6-20 of the board of directors of the authority, dated 4 Rabi Al-Thani 1442 [20 November 2020], based on article 6(a) of the aforementioned regulation,

and after perusal of Administrative Decision 19821 of 15 Shawwal 1442 [27 May 2021] and its amendments, containing the approval of the controls and 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, On all persons subject to the Electronic Invoicing Regulation whose annual revenue exceeds the value added tax for the year 2022, or for the year 2023, 10,000,000 (ten million) Riyals, the obligation to link their electronic invoicing systems, sending electronic invoices and electronic notices, sharing its data with the authority—Phase Twelve of connecting electronic invoicing systems with the systems of the authority—as of 1 December 2024, to no later than 28 February 2025.

Second

The authority shall notify persons who meet the criteria stipulated in this decision using the means of communication with 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 on the official gazette.

May Allah provide success.

Governor
Suhail bin Mohammed Abanmi

Issued on: 13 Dhu Al-Qa’dah 1445
Corresponding to: 21 May 2024

Published in Umm Al-Qura 5034 issued on 31 May 2024.

Categories
Ministerial Decision

Ministry of Human Resources and Social Development: Decision 153307 Amendments Regarding the Governance Flexible Work

Arabic

The Minister of Human Resources and Social Development,

based on the powers entrusted to him by law, after perusal of the provisions of article 120 of the Labour Law issued by Royal Decree D/51 dated 23 Sha’ban 1426 [23 September 2005] and its amendments,

after perusal of the provisions of article 27 of the Executive Regulation of the Labour Law issued by Ministerial Decision 70273 dated 11 Rabi Al-Thani 1440 [18 December 2018] and its amendments,

and after perusal of Ministerial Decision 146481 dated 7 Ramadan 1441 [23 April 2020],

and in pursuance of public interest,

hereby decides

First

Ministerial Decision 146481 dated 7 Ramadan 1441 [23 April 2020] issued to amend the Executive Regulation of the Labour Law issued by Ministerial Decision 70273 dated 11 Rabi Al-Thani 1440 [18 December 2018] is hereby amended as follows:

1. Paragraph 7 of clause Second of article 27 is hereby amended to have the following text:

The contract under the flexible work system is subject to the pensions branch and the occupational hazards branch in accordance with the rules and controls set by the General Organization for Social Insurance.

2. Paragraph 8 of clause Second of article 27 is hereby amended to have the following text:

The calculation of nationalisation percentages is subject to the Programme of Incentivising Establishments to Nationalise Jobs “Nitaqat” in accordance with the decisions issued by the programme, and the following controls:

(a) A full point is calculated for the establishment upon the completion of a total of 160 flexible working hours completed for a worker or for a group of workers.

(b) The nationalisation percentages must be calculated in accordance with what the ministry determines for the total number of workers in the establishment.

3. Paragraph 10 of clause Second of article 27 is hereby amended to have the following text:

The working hours that a worker performs under the flexible work system with a single employer that exceeds 95 hours per month are considered overtime working hours. It is permitted by agreement of the parties that these hours are compensated at a wage similar to the basic hourly wage agreed upon in the employment contract, provided that the worker is not made to work for more than 160 hours per month with a single employer.

4. Paragraph 11 of clause Second of article 27 is hereby amended to read as follows:

Subject to the provisions of the employment contract, the worker subject to the flexible work system has the right to approve or reject when he requests to work at any time without taking any action against him.

5. Paragraph 12 of clause Second of article 27 is hereby added with the following text:

The duration of the employment contract under the flexible work system with one employer shall not exceed one year—consecutive or intermittent—and in the event that this period is exceeded, the employer may extend or renew the contract with the consent of the employer or enter an employment contract subject to all the provisions of the Labour Law.

6. Paragraph 17 of clause Second of article 27 is hereby added with the following text:

The worker under the flexible work system is subject to the provisions of the Labour Law in relation to rest periods.

Second

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

Third

The Vice Minister for Labor shall take the necessary measures to implement it.

May Allah provide success.

The Minister of Human Resources and Social Development
Ahmad bin Suleiman Al-Rajhi

Issued on: 11 Dhu Al-Qa’dah 1445
Corresponding to: 19 May 2024

Published in Umm Al-Qura 5033 issued on 24 May 2024.

Categories
Ministerial Decision

Saudi Authority for Accredited Valuers: Decision 500 Approving the Rules Governing the Branch for Vehicle Damage Valuation

Arabic

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 [11 February 2022], which includes the authority of the board of directors of the authority to issue decisions and rules relating to the profession,

and after perusal of article 8(11) of the Powers of the Saudi Authority for Accredited Valuers Regulation issued by the board of directors of the authority decision 3/D/23 dated 6 Muharram 1445 [24 July 2023], which includes the authoriszaton of the chief executive officer of the authority to issue decisions and rules relating to the profession,

hereby decides

First

The Rules Governing the Branch for Vehicle Damage Valuation are hereby approved in the form attached.

Second

All existing assessment centers and all those carrying out vehicle damage assessment work must rectify their status in accordance with the provisions of the rules approved in clause First of this decision.

Third

The rules and decision must be published in the official gazette and come into force from the date of their publication. They repeal any decisions in conflict with them.

Chief Executive Officer
 Engineer Faisal bin Bader Al-Mandeel

Issued on: 4 Dhu Al-Qa’dah 1445
Corresponding to: 12 May 2024

Published in Umm Al-Qura 5032 issued on 17 May 2024.