Category: Ministerial Decision

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Ministerial Decision

Saudi Authority for Intellectual Property: Decision T/2026/34 Approving the Rules and Procedures for the Settlement of Violations of the Copyright Law

Arabic

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

based on the powers entrusted to it by law,

based on article 5 of the Statute of the Saudi Authority for Intellectual Property approved by Council of Ministers Decision 496 dated 14 Ramadan 1439 [29 May 2018] and its amendments,

based on article 60 of the Copyright Law issued by Royal Decree D/169 dated 14 Sha’ban 1447 [2 February 2026],

based on article 56 of the Copyright Law issued by Royal Decree D/169 dated 14 Sha’ban 1447 [2 February 2026],

after perusal of executive committee Recommendation 02/T/2026 dated 5 Safar 1448 [19 July 2026] regarding the recommendation to the board of directors to approve the Rules and Procedures for the Settlement of Violations of the Copyright Law,

and in pursuance of public interest,

hereby decides

First

The Rules and Procedures for the Settlement of Violations of the Copyright Law are hereby approved in the form attached to this decision (Document 01-1666-SAIP-PD-IPL).

Second

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

Third

The chief executive officer of the authority shall complete the necessary procedures.

Fourth

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

May Allah provide success.

Issued on: 5 Safar 1448
Corresponding to: 19 July 2026

Published in Umm Al-Qura 5175 issued on 31 July 2026.

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Ministerial Decision

Small & Medium Enterprises General Authority: Decision 26/3102 Regulatory Rules for Measuring the Size of the Establishment

Arabic

The Board of Directors of the Small and Medium Enterprises General Authority,

based on the powers entrusted to it by law in accordance with the statute of the authority issued by Council of Ministers Decision 301 dated 11 Rajab 1437 [19 April 2016],

based on Council of Ministers Directive 142 dated 7 Ramadan 1447 [24 February 2026] regarding the use of the terms “day” and “working day” in laws, decrees, decisions, and other legal instruments, that public entities must review the texts and provisions that fall within the scope of the entity, and if there is a need to amend them, the legal procedures must be taken in accordance with the authority of the entity,

and after perusal and deliberation,
the board hereby decides

First

The definition of the term “day” is hereby added to the definitions article with the following text: “Day: A calendar day, whether or not it is a business day” in each of the following:

– The Governance Rules for Measuring the Size of Enterprises issued by Board of Directors Decision 1902/23 dated 12 Muharram 1445, corresponding to 30 July 2023.

– The Regulation Governing Business Incubators issued by Executive Committee Decision 4/1/2018 dated 21 Rabi Al-Thani 1439 corresponding to 8 January 2018.

– The Controls for Practicing Franchising Brokerage Activities issued by Board of Directors Decision 02/11/2021 dated 11 Muharram 1443 corresponding to 19 August 2021.

– The Regulation for Refunding Government Fees Paid by New Small and Medium Enterprises for the Financial Years 2024-2028, issued by Board of Directors Decision 06-1446 dated 2 Ramadan 1446 corresponding to 2 March 2025.

Second

The governor is hereby authorized to approve the amendments and publish them in accordance with the legal procedures.

Issued on: 5 Safar 1448
Corresponding to: 19 July 2026

Published in Umm Al-Qura 5185 issued on 18 September 2026.

Categories
Ministerial Decision

Economic Cities and Special Zones Authority: Decision 21/26/27 Approving the Rules for Companies, Companies Registry, and Trade Names for the Special Economic Zones

Arabic

The Board of Directors of the Economic Cities and Special Zones Authority,

based on the powers granted to it by law,

after perusal of article 5(11) of the Statute of the Economic Cities and Special Zones Authority issued by Royal Order O/19 dated 10 Rabi Al-Awwal 1431 corresponding to 24 February 2010 and its amendments, which stipulates that the powers of the board include “adopting the regulations, rules, and arrangements for the economic cities and special zones and determining the powers relating to each city or zone”,

having considered clause First of Council of Ministers Decision 468 dated 10 Rajab 1447 [30 December 2025], which stipulates “the approval of the Governance Regulations of the Special Economic Zones of Jazan, Cloud Computing and Information Technology, King Abdullah Economic City, and Ras Al-Khair, in the attached forms”, and having considered clause Third of the same mentioned decision, which stipulates that “the Economic Cities and Special Zones Authority—in agreement with the Ministry of Commerce—shall issue the necessary rules relating to companies licensed to carry out activities in the Special Economic Zones—referred to in clause First of this decision—and their governance, and the relevant rights, duties, obligations and responsibilities in this regard” (Annex 1),

after perusal of article 4(10) of the updated Executive Committee Work Regulation approved by the Board of Directors of the Authority Decision 2/24 dated 23 Muharram 1446 corresponding to 29 July 2024, which states that the tasks and responsibilities of the committee include recommending to the board the adoption of regulations, rules, and arrangements for the economic cities and special zones, determining the powers relating to each city or zone, and studying proposals for policies, rules, instructions, and procedures that regulate economic activities and services within the economic cities and special zones in accordance with international best practices before they are approved by the board,

after perusal of Executive Committee Recommendation 1/29-30 dated 5 Dhu Al-Qa’dah 1447 corresponding to 22 April 2026, which stipulates “Submitting to the Board of Directors of the Economic Cities and Special Zones Authority for approval the Rules for Companies, the Rules for the Companies Register, and the Rules for Trade Names for the Special Economic Zones of Jazan, Ras Al-Khair, King Abdullah Economic City, and Cloud Computing and Information Technology” (Annex 2),

and in pursuance of the interest of work,

hereby decides

First

The “Rules for Companies, the Rules for the Companies Register, and the Rules for Trade Names for the Special Economic Zones of Jazan, Ras Al-Khair, King Abdullah Economic City, and Cloud Computing and Information Technology” are hereby approved in the form attached to the decision. (Annex 3)

Second

This decision must be notified to whoever is required to implement it, each within its mandate, as of its date.

May Allah provide success.

Issued on: 17 Muharram 1448
Corresponding to: 2 July 2026

Published in Umm Al-Qura 5171 issued on 10 July 2026.

Categories
Ministerial Decision

Transport General Authority: Decision 2/9/TR/2026/4 Adopting the Amendment to the Executive Regulation for the Activity of Renting Private Cars and the Activity of Brokerage in Renting Private Cars

Arabic

The Board of Directors of the Transport General Authority,

based on the powers entrusted to it by law,

after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],

after perusal of the Statute of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,

after perusal of the Executive Regulation for the Activity of Renting Private Cars and the Activity of Brokerage in Renting Private Cars, issued by Board of Directors of the Transport General Authority Decision 14/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

after perusal of Executive Committee Recommendation 1/8/T/2026/4 dated 26 Dhu Al-Qa’dah 1447 [13 May 2026],

and after deliberation, the board hereby decides by circulation the following:

First

The amendment to the Executive Regulation for the Activity of Renting Private Cars and the Activity of Brokerage in Renting Private Cars is hereby approved in accordance with the form attached.

Second

The provisions of the amendment referred to in clause First of this decision hereby apply from the date of its publication in the official gazette.

May Allah provide success.

Issued on: 7 Muharram 1448
Corresponding to: 22 June 2026

Published in Umm Al-Qura 5168 issued on 29 June 2026.

Categories
Ministerial Decision

Ministry of Finance: Decision 18 Approving the Controls for Contracting, Procurement, and Quantities for a Number of Services

Arabic

The Minister of Finance,

based on the powers entrusted to him by law,

based on the provisions of article 13(2) of the Government Tenders and Procurement Law issued by Royal Decree D/128 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019], which stipulates that “the minister shall approve the forms of tender documents, pre-qualification documents, contract forms, contractor performance evaluation forms, and any other document required by the nature of the works or procurement”,

and based on the provisions of article 6(1) of the Executive Regulation of the Government Tenders and Procurement Law issued by Ministerial Decision 1242 dated 21 Rabi Al-Awwal 1441 [18 November 2019], amended by Ministerial Decision 3479 dated 11 Sha’ban 1441 [4 April 2020], that the Government Expenditure Efficiency and Projects Authority shall prepare business and procurement strategies specifying the controls for contracting, procurement, and quantities,

hereby decides

First

The Controls for Contracting, Procurement, and Quantities are hereby approved for the following services: 

(a) Catering services for the military and security sectors. 

(b) City cleaning services. 

(c) Park, landscaping, and irrigation services for the urban area. 

(d) Security guard services. 

(e) Marketing services. 

(f) Uniform services. 

(g) Furniture services. This is in accordance with the form attached to this decision.

Second

These controls must be published in the official gazette, and come into force from 20 Muharram 1448 corresponding to 5 July 2026.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 6 Muharram 1448
Corresponding to: 21 June 2026

Published in Umm Al-Qura 5173 issued on 23 July 2026.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 13-99-1448 Approving the Amendment to the Controls Governing Customs Procedures and the Rules of Bonded Warehouses

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 the Unified Customs Law 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] and its executive regulation,

and based on the powers entrusted to the director general by the Unified Customs Law and its executive regulation relating to the issuance of requirements, instructions, and controls for a number of customs procedures and the determination of rules and conditions relating to the deposit of goods in warehouses,

after perusal of the Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [6 December 2023], Approving the Controls Regulating Customs Procedures,

and Administrative Decision 28918 dated 25 Jumada Al-Awwal 1445 [9 December 2023], Approving the Rules of Bonded Warehouses,

hereby decides

First

The amendments to the Controls Regulating Customs Procedures issued by Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023] and its amendments are hereby approved in the form attached to this decision.

Second

The amendment to the Rules of Bonded Warehouses issued by Administrative Decision 28918 dated 25 Jumada Al-Awwal 1445 [9 December 2023] is hereby approved in the form attached to this decision.

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: 3 Muharram 1448
Corresponding to: 18 June 2026

Published in Umm Al-Qura 5167 issued on 26 June 2026.

Categories
Ministerial Decision

Ministry of Finance: Decision 1447-88-10 Amending the Customs Tariffs Category to Protect and Encourage Local Agricultural Products

Arabic

The Minister of Finance,

Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority

based on the powers granted to him,

after perusal of Royal Decree D/39 dated 25 Rabi Al-Thani 1442 [10 December 2020], which stipulates in clause First that it is permitted by a decision of the Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority, to amend the customs tariffs category to protect and encourage national industries and local agricultural products, in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization,

and after reviewing the request of the Ministry of Environment, Water, and Agriculture regarding increasing customs tariffs for a number of goods for the purpose of protecting and encouraging local agricultural products.

hereby decides

First

The tariff category for customs items is hereby amended in accordance with the schedule attached to this decision, and in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization.

Second

This decision must be published in the official gazette, and comes into force on the date of its publication, and it must be communicated to whoever is required to implement it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority

Issued on: 29 Dhu Al-Hijja 1447
Corresponding to: 15 June 2026

Published in Umm Al-Qura 5167 issued on 26 June 2026.

Categories
Ministerial Decision

Saudi Food and Drug Authority: Decision 4/50 Approving a Number of Approved Saudi and Gulf Technical Regulations in the Field of Food, Feed, and Public Health Pesticides

Arabic

The Board of Directors of the Saudi Food and Drug Authority,

after perusal of article 3 of the law of the authority, which stipulates that the main purpose of the authority is to regulate food and drug control, by setting mandatory and non-mandatory standard specifications for food, medicines, and products that fall within its tasks,

after perusal of article 7(2) of the law of the authority, which authorizes the board of directors of the authority to approve the mandatory standard specifications for all products falling within the competences of the authority,

after perusal of the work carried out by the Ministerial Committee for Standardization Affairs of the States of the Cooperation Council for the Arab States of the Gulf at its ninth meeting to update 14 gulf food technical regulations,

after perusal of the adoption by the Technical Council of the Gulf Standardization Organization at its 61st and 62nd meetings of amendments and corrections to ten food technical regulations,

after perusal of the work carried out by the authority to prepare and update eight draft Saudi technical regulations for food, pesticides and feed, and a form for amending a Saudi technical regulation,

after perusal of Executive Committee Recommendation 6/R/34 dated 30 Dhu Al-Qa’dah 1447 [17 May 2026] to submit to the board of directors for approving 33 technical regulations in the field of food, feed and public health pesticides,

and after perusal of the schedules of the technical regulations and the schedule of feedback received on them on the Istitlaa platform,

hereby decides

4.1 The following are hereby approved:

4.1.1 The Saudi Technical Regulation “Requirements for Food Products in Electronic Stores.”

4.1.2 The Saudi Technical Regulation “Meals for Children in Food Establishments That Provide Food to the Consumer Outside the Home.”

4.1.3 The Saudi Technical Regulation “Maximum Limits for Pesticide Residues in Animal Feed.”

4.1.4 The Saudi Technical Regulation “Health Requirements for Establishments and Products of Animal Protein From Slaughterhouse By-products in Animal Feed.”

4.1.5 The Saudi Technical Regulation “Concentrations of Active Substances in the Composition of Public Health Pesticides.”

4.1.6 The Saudi Technical Regulation “Storage of Public Health Pesticides.”

4.1.7 The Saudi Technical Regulation “Transportation of Public Health Pesticides.”

4.1.8 The Saudi Technical Regulation “Safety Precautions When Using Public Health Pesticides.”

4.1.9 Amendment to the Saudi Technical Regulation “Bee Honey.”

4.1.10 The updated Gulf Technical Regulation “Haris, Groats, and Mufallaq,” as a Saudi Technical Regulation.

4.1.11 The updated Gulf Technical Regulation “Wheat Bran,” as a Saudi Technical Regulation.

4.1.12 The updated Gulf Technical Regulation “Barley Flour,” as a Saudi Technical Regulation.

4.1.13 The updated Gulf Technical Regulation “Soybean Seeds,” as a Saudi Technical Regulation.

4.1.14 The updated Gulf Technical Regulation “Biscuits,” as a Saudi Technical Regulation.

4.1.15 The updated Gulf Technical Regulation “Iced Coffee,” as a Saudi Technical Regulation.

4.1.16 The updated Gulf Technical Regulation “Quick-Frozen French Fries,” as a Saudi Technical Regulation.

4.1.17 The updated Gulf Technical Regulation “Infant Formulas, Follow-on Formulas for Older Infants, Young Child Products, and Formulas for Special Medical Use,” as a Saudi Technical Regulation.

4.1.18 The updated Gulf Technical Regulation “Kleicha,” as a Saudi Technical Regulation.

4.1.19 The updated Gulf Technical Regulation “Plant-Based and Strictly Plant-Based Alternatives to Meat Products and Products of Animal Origin,” as a Saudi Technical Regulation.

4.1.20 The updated Gulf Technical Regulation “Requirements for Food Advertising Directed at Children,” as a Saudi Technical Regulation.

4.1.21 The updated Gulf Technical Regulation “Baker’s Yeast and Inactive Dried Yeast,” as a Saudi Technical Regulation.

4.1.22 The updated Gulf Technical Regulation “Maximum Limits for Heavy Metal Residues in Food,” as a Saudi Technical Regulation.

4.1.23 The updated Gulf Technical Regulation “Additives Permitted for Use in Foodstuffs,” as a Saudi Technical Regulation.

4.1.24 Amendment and Correction to the Gulf Technical Regulation “Instant Arabic Coffee,” as a Saudi Technical Regulation.

4.1.25 Amendment and Correction to the Gulf Technical Regulation “Dried Grated Coconut,” as a Saudi Technical Regulation.

4.1.26 Amendment and Correction to the Gulf Technical Regulation “Fresh Juices, Mixes, and Drinks Sold in Juice Shops, Restaurants, and Cafés,” as a Saudi Technical Regulation.

4.1.27 Amendment and Correction to the Gulf Technical Regulation “Specification for Spreadable Fats and Fat Blends,” as a Saudi Technical Regulation.

4.1.28 Amendment and Correction to the Gulf Technical Regulation “Mayonnaise,” as a Saudi Technical Regulation.

4.1.29 Amendment and Correction to the Gulf Technical Regulation “Label — General Standard for the Label on Packaging of Feed Materials,” as a Saudi Technical Regulation.

4.1.30 Amendment and Correction to the Gulf Technical Regulation “Ultra-High-Temperature-Treated Milk and Ultra-High-Temperature-Treated Flavored Milk (Long-Shelf-Life),” as a Saudi Technical Regulation.

4.1.31 Amendment and Correction to the Gulf Technical Regulation “Dairy and Dairy Products – Pasteurized Camel Milk,” as a Saudi Technical Regulation.

4.1.32 Amendment and Correction to the Gulf Technical Regulation “Olive Oil, Olive-Pomace (Residue), and⁠Oil Prepared for Food,” as a Saudi Technical Regulation.

4.1.33 Amendment and Correction to the Gulf Technical Regulation “Hot Red Pepper Paste (Harissa),” as a Saudi Technical Regulation.

4.2 These regulations hereby cancel any corresponding Saudi technical regulations or standard specifications.

May Allah provide success.

Issued on: 22 Dhu Al-Hijja 1447
Corresponding to: 8 June 2026

Published in Umm Al-Qura 5177 issued on 14 August 2026.

Categories
Ministerial Decision

Ministry of Finance: Decision 1118 Approving the Amendment to Some Clauses of the Executive Regulation of the Government Tenders and Procurement Law

Arabic

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.

Categories
Ministerial Decision

Ministry of Finance: Decision 1117 Extending the Implementation of the Initiative to Cancel Fines and Pardon Financial Punishment for Taxpayers

Arabic

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.