Category: Ministerial Decision

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Ministerial Decision

Saudi Organization for Chartered and Professional Accountants: Decision 46268 Amending 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 statute of the organisation issued by Council of Ministers Decision 416 dated 25 Rajab 1442 [9 March 2021],

after perusal of the Law of the Profession of Accounting and Auditing issued by Royal Decree D/59 dated 27 Rajab 1442 [11 March 2021] and its executive regulation issued by Minister of Commerce Decision 00658 dated 14 Dhu Al-Qa’dah 1442 [24 June 2021],

after perusal of Council of Ministers Decision 283 dated 22 Rabi Al-Thani 1447 [14 October 2025], amending the definition of “minister” provided in the Law of the Profession of Accounting and Auditing and the Statute of the Saudi Organization for Chartered and Professional Accountants,

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

and after perusal of the executive committee of the board of directors of the organisation decision 11/1 dated 24 Jumada Al-Thani 1447 [15 December 2025], which includes the recommendation to amend the rules governing accounting services, in the form attached to its decision,

hereby decides

First

The definition of “minister” provided in article 1 of the Rules Governing Accounting Services issued by board of directors of the organization Decision 4/1 dated 2 Ramadan 1443 [3 April 2022] is hereby amended to read as follows:

Minister:
A minister from the members of the Council of Ministers appointed by order of the Prime Minister based on a proposal by the Council of Economic and Development Affairs.

Second

This decision must be published in the official gazette and on the website of the organization.

May Allah provide success.

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

Issued on: 5 Rajab 1447
Corresponding to: 25 December 2025

Published in Umm Al-Qura 5142 issued on 30 January 2026.

Categories
Ministerial Decision

Real Estate General Authority: Decision 4700004802 Extending the Notice Period of the Landlord to the Tenant of the Unwillingness to Renew the Tenancy Agreement

Arabic

The Chief Executive Officer of the Real Estate General Authority,

based on the powers entrusted to him by law,

and based on clause Eighth(2) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025],

hereby decides

First

In exception to the period stipulated in clause Eighth(1) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant, the landlord notice period to the tenant regarding the unwillingness to renew the tenancy agreement in the model tenancy agreements of residential real estate is hereby extended to at least 365 days before the expiry of the agreement period, in the event that the landlord wishes not to renew for the purpose of vacating the real estate for his personal use, or for the use of one of his first-degree relatives.

Second

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

May Allah provide success.

Chief Executive Officer
Abdullah bin Saud Al-Hammad

Issued on: 2 Rajab 1447
Corresponding to: 22 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 794/99/1447 Approving the Amendment to the Rules for Practicing the Profession of Customs Clearance

Arabic

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

based on the powers entrusted to him by law,

in pursuance of the interest of work,

after perusal of article 113 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 authority to issue decisions and instructions relating to the regulation of the customs clearance profession,

and after perusal of Administrative Decision 58406 dated 21 Ramadan 1444 [12 April 2023] Approving the Rules for Practising the Customs Clearance Profession,

hereby decides

First

The amendment to the Rules for Practising the Customs Clearance Profession issued in accordance with Administrative Decision 58406 dated 21 Ramadan 1444 [12 April 2023] is hereby approved in the form attached to this decision.

Second

This decision must be published in the official gazette, and comes into force after the lapse of 60 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: 26 Jumada Al-Thani 1447
Corresponding to: 17 December 2025

Published in Umm Al-Qura 5140 issued on 16 January 2026.

Categories
Ministerial Decision

Saudi Data and AI Authority: Decision 5316 Approving the Rules Governing the Issuing of Accreditation Certificates for Controllers and Processors

Arabic

The President of the Saudi Data and Artificial Intelligence Authority,

based on the powers entrusted to him by law,

in pursuance of the interest of work,

after perusal of the Personal Data Protection Law issued by Royal Decree D/19 dated 9 Safar 1443 [16 September 2021], as amended by Royal Decree D/148 dated 19 Safar 1445 [4 September 2023],

and based on the matters presented by the President of the National Data Management Office regarding the draft Rules Governing the Issuance of Accreditation Certificates for Controllers and Processors,

hereby decides

First

The Rules Governing the Issuance of Accreditation Certificates for Controllers and Processors are hereby approved.

Second

This decision must be communicated to the concerned entities for implementation and action.

May Allah provide success.

President of the Saudi Data and Artificial Intelligence Authority
Dr Abdullah bin Sharaf Al-Ghamdi

Issued on: 25 Jumada Al-Thani 1447
Corresponding to: 16 December 2025

Published in Umm Al-Qura 5148 issued on 6 March 2026.

Categories
Ministerial Decision

Saudi Data and AI Authority: Decision 5135/2 Approving the Rules Governing the Licensing of Activities for Issuing Accreditation Certificates for Controllers and Processors and Audit and Inspection Activities for Personal Data Processing

Arabic

The President of the Saudi Data and Artificial Intelligence Authority,

based on the powers entrusted to him by law,

in pursuance of the interest of work,

after perusal of the Personal Data Protection Law issued by Royal Decree D/19 dated 9 Safar 1443 [16 September 2021], as amended by Royal Decree D/148 dated 19 Safar 1445 [4 September 2023],

and based on the matters presented by the President of the National Data Management Office regarding the draft Rules Governing the Licensing of the Activities to Issue Accreditation Certificates to Controllers and Processors, and the Auditing and Inspection of Personal Data Processing Activities,

hereby decides

First

The Rules Governing the Licensing of the Activities to Issue Accreditation Certificates to Controllers and Processors, and the Auditing and Inspection of Personal Data Processing Activities are hereby approved.

Second

This decision must be communicated to the concerned entities for implementation and action.

May Allah provide success.

President of the Saudi Data and Artificial Intelligence Authority
Dr Abdullah bin Sharaf Al-Ghamdi

Issued on: 25 Jumada Al-Thani 1447
Corresponding to: 16 December 2025

Published in Umm Al-Qura 5148 issued on 6 March 2026.

Categories
Ministerial Decision

Real Estate General Authority: Decision D/C/D/A/13/2025/T Approving the Controls for Correcting Violations of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant

Arabic

The Board of Directors of the Real Estate General Authority,

based on the powers entrusted to it by law,

and after perusal of clause Ninth(1) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025], which stipulates that “Whoever violates the provisions of clauses Second, Fourth, and Seventh of these provisions must be punished by a fine not exceeding the amount of the total rent for 12 months for the real estate subject of the agreement, and the violation must be corrected in accordance with controls set by the board of directors of the authority, without prejudice to the right of the injured party to claim compensation.”

hereby decides

First

The Controls for Correcting Violations of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant are hereby approved in the form attached.

Second

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

May Allah provide success.

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

Issued on: 24 Jumada Al-Thani 1447
Corresponding to: 15 December 2025

Published in Umm Al-Qura 5132 issued on 26 December 2025.

Categories
Ministerial Decision

Real Estate General Authority: Decision D/C/D/A12/2025/T Approving the Controls for Considering and Deciding on Objections to the Value of the Total Rent Determined for Vacant Real Estate for the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant

Arabic

The Board of Directors of the Real Estate General Authority,

based on the powers entrusted to it by law,

and after perusal of clause Third(2) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025], which stipulates that the objection to the value of the total rent specified in clause Second(2) of these provisions must be submitted to the authority and decided upon in accordance with the controls and mechanisms established by the board of directors of the authority,

hereby decides

First

The Controls for Considering and Deciding on Objections to the Value of the Total Rent Determined for Vacant Real Estates for the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant are hereby approved.

Second

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

May Allah provide success.

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

Issued on: 24 Jumada Al-Thani 1447
Corresponding to: 15 December 2025

Published in Umm Al-Qura 5132 issued on 26 December 2025.

Categories
Ministerial Decision

Real Estate General Authority: Decision D/C/D/A/10/2025/T Approving the Schedule of Violation of the Legal Provisions Regulating the Relationship Between the Landlord and Tenant

Arabic

The Board of Directors of the General Real Estate Authority,

based on the powers entrusted to it by law,

and after perusal of clause Ninth(2) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025],

hereby decides

First

The Schedule of Violation of the Legal Provisions Regulating the Relationship Between the Landlord and Tenant is hereby approved in the form attached.

Second

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

May Allah provide success

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

Issued on: 20 Jumada Al-Thani 1447
Corresponding to: 11 December 2025

Published in Umm Al-Qura 5130 issued on 14 December 2025.

Categories
Ministerial Decision

Riyadh Infrastructure Projects Center: Decision 16559 Adopting the Glossary of Infrastructure Works and Projects Version 1.0

Arabic

The Chief Executive Officer of the Riyadh Infrastructure Projects Center,

based on the powers entrusted to him by law, after perusal of Council of Ministers Decision 902 dated 30 Dhu Al-Hijja 1444 corresponding to 18 July 2023, which includes the approval of the Organizational Arrangements for the Riyadh Infrastructure Projects Center,

after perusal of the Authority Matrix of the Center approved by the board of directors of the center Decision 19 dated 23 Safar 1446 corresponding to 27 August 2024,

based on clause 29 of the Authorities Matrix, which includes the authority of the chief executive officer to issue manuals, guidance publications, and performance indicator reports to entities on infrastructure project works in Riyadh Region,

and in pursuance of the interest of work,

hereby decides

First

The Glossary of Infrastructure Works and Projects Version 1.0 is hereby approved in the form attached to this decision, as a guide to the terms and definitions used in infrastructure works and projects in the Riyadh region.

Second

The manual—referred to in clause First—must be published in the official gazette and the website of the center, and comes into force on the date of its publication.

Chief Executive Officer of the Riyadh Infrastructure Projects Center
Engineer Fahad bin Suliman Al-Badah

Issued on: 19 Jumada Al-Thani 1447
Corresponding to: 10 December 2025

Published in Umm Al-Qura 5137 issued on 8 January 2026.

Categories
Ministerial Decision

National Center for Non-Profit Sector: Decision D/4/16/25 Approving the Amendment of the Governance Rules for Civil Associations and Foundations

Arabic

The Minister of Human Resources and Social Development,

Chairman of the Board of Directors of the National Center for Non-Profit Sector,

based on the powers entrusted to him by law,

based on the Law of Civil Associations and Organizations issued by Royal Decree D/8 dated 19 Safar 1437 [2 December 2015],

based on the statute of the center issued by Council of Ministers Decision 816 dated 20 Shawwal 1442 [1 June 2021],

based on the Executive Regulation of the Law of Civil Associations and Organizations issued by the Board of Directors of the Center Decision D/2/1/2022 dated 22 Rabi Al-Awwal 1444 [18 October 2022] and its amendments,

and based on the Rules of Governance of Civil Associations and Organizations issued by the Board of Directors of the Center Decision R/9/1/23 dated 18 Dhu Al-Hijja 1444 [6 July 2023] and its amendments,

and in pursuance of public interest,

hereby decides

First

The amendment to the Rules of Governance of Civil Associations and Organizations is hereby approved in the form attached.

Second

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

May Allah provide success.

Minister of Human Resources and Social Development
Chairman of the Board of Directors of the National Center for Non-Profit Sector Engineer
Ahmad bin Suleiman Al-Rajhi

Issued on: 19 Jumada Al-Thani 1447
Corresponding to: 10 December 2025

Published in Umm Al-Qura 5143 issued on 6 February 2026.