Category: Ministerial Decision

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 26/02/03 Approving the Draft Regulation of Economic Substance Requirements for Special Economic Zones

Arabic

The Board of Directors of the Zakat, Tax, and Customs Authority (the “board”),

based on the powers granted to it in article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],

based on the President of the Royal Court Telegram 23435 dated 4 Rabi Al-Thani 1444 [29 October 2022], conveying the approval of the Council of Ministers decision 233 dated 29 Rabi Al-Awwal 1444 [25 October 2022], which provides for the establishment of four special economic zones in the Kingdom,

and the provisions of clause Third of Royal Court File 23435 dated 4 Rabi Al-Thani 1444 [29 October 2022], which directs the Zakat, Tax, and Customs Authority to prepare the actual Economic Substance Requirements and verify them annually in the special economic zones—referred to in clauses First, Fourth, Fifth, and Ninth of the mentioned Council of Ministers Decision—and to monitor the establishments operating in those zones within the scope of its mandate,

after perusal of board Decision 26-01-01 dated 10 February 2026,

and after perusal of the presentation submitted by the executive management regarding the views of the members of the board, and the views received from the public and government entities,

hereby decides

First

The draft Regulation on the Actual Economic Requirements for Special Economic Zones is hereby approved in accordance with the form attached to this decision.

Second

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

May Allah provide success.

Issued on: 10 Shawwal 1447
Corresponding to: 29 March 2026

Published in Umm Al-Qura 5176 issued on 7 August 2026.

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Ministerial Decision

Transport General Authority: Decision 1/8/TR4/2026 Regarding the Law of Carriage by Land

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,

and after perusal of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes issued by Board of Directors of the Transport General Authority Decision 1/6TR/2025/4 dated 1 Rabi Al-Awwal 1447 [24 August 2025],

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

First

It is hereby permitted to exceed the operational life of a single vehicle or tractor used in the activity of heavy goods transport for commercial purposes (for third parties) and the activity of heavy goods transport for commercial purposes (for the benefit of the establishment) for a period of six months from the date of this decision, provided that the operational life does not exceed 22 years from the date of manufacture of the vehicle, as an exception to the provisions of article 24 of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes.

Second

It is hereby permitted for service providers engaged in the activity of heavy goods transport for commercial purposes (for the benefit of the establishment) to enter into contracts for the transport of goods not owned by them, provided that they comply with the requirement to issue a transport document for each item of goods transported, for a period of 6 months from the date of this decision, as an exception to the provisions of article 30(4) of the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes.

Third

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

May Allah provide success.

Issued on: 7 Shawwal 1447
Corresponding to: 26 March 2026

Published in Umm Al-Qura 5152 issued on 3 April 2026.

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Ministerial Decision

Ministry of Tourism: Decision 1447/3083 Approving the Rules and Schedule of Violations and Punishments for the Tourist Hospitality Facility Activity in the Cities of Makkah and Madinah During the Hajj Season

Arabic

The Minister of Tourism,

based on the powers entrusted to him by law,

based on the Tourism Law issued by Royal Decree D/18 dated 26 Muharram 1444 [24 August 2022],

based on Ministerial Decision 1447/1123 dated 26 Rabi Al-Awwal 1447 [18 September 2025], approving the exemption of applicants for a license for a tourist hospitality facility of the guesthouse type from the criteria attached to Ministerial Decision 2300 dated 19 Jumada Al-Awwal 1444 [13 December 2022] for operation during the Hajj season, and approving the instructions for conducting this activity during the season,

based on article 16(5) of the Tourism Law, which stipulates that “the minister shall issue a schedule detailing the classification of violations and the corresponding punishments—stipulated in paragraph 1 of this article—along with their amount and duration, taking into account the progression of the punishment, provided that the schedule includes violations for which the fine does not exceed 10,000 Riyal, which must be issued immediately by the competent inspector upon detection”,

and with reference to Ministerial Decision 1275 dated 13 Rabi Al-Thani 1447 [5 October 2025], approving amendments to the Schedule and Rules of Violations and Punishments for Tourism Activities,

and in pursuance of public interest,

hereby decides

First

The Rules and the Schedule of Violations and Punishments for the Operation of Tourist Hospitality Facilities in the Cities of Makkah Al-Mukarramah and Al-Madinah Al-Munawwarah During the Hajj Season are hereby approved, in accordance with the attached text.

Second

The rules and schedule must be published in the official gazette, and come into force from the date of its publication.

Third

This decision repeals all previous decisions in conflict with it.

Fourth

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

Minister of Tourism
Ahmad bin Aqeel Al-Khatib

Issued on: 3 Shawwal 1447
Corresponding to: 22 March 2026

Published in Umm Al-Qura 5151 issued on 30 March 2026.

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Ministerial Decision

Ministry of Interior: Decision 4203 Approving the Executive Regulation of the Travel Documents Law

Arabic

The Minister of Interior,

based on the powers entrusted to him by law,

after perusal of the Travel Documents Law issued by Royal Decree D/24 dated 28 Jumada Al-Awwal 1421 [28 August 2000],

and after perusal of Royal Decree D/11 dated 18 Muharram 1443 [26 August 2021],

and in pursuance of public interest,

hereby decides

First

The Executive Regulation of the Travel Documents Law is hereby approved in the form attached to this decision.

Second

This regulation hereby replaces the Executive Regulation of the Travel Documents Law issued by Ministerial Decision 7/M dated 23 Ramadan 1422 [8 December 2001] and its amendments.

Third

This decision must be communicated to the relevant authorities, to implement it, each within their mandate.

Fourth

This decision comes into force on the date of its publication in the official gazette.

Minister of Interior
Abdulaziz bin Saud bin Naif bin Abdulaziz

Issued on: 26 Ramadan 1447
Corresponding to: 15 March 2026

Published in Umm Al-Qura 5151 issued on 30 March 2026.

Categories
Ministerial Decision

Real Estate General Authority: Decision 4700006874 Regarding the Notice Period Mentioned in the Aforementioned Decision on All Current Residential Lease Contracts

Arabic

The Chief Executive Officer of the Real Estate General Authority,

based on the powers entrusted to him by law,

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],

and based on Decision 470000480 dated 2 Rajab 1447 [22 December 2025],

hereby decides

First

The notice period provided in the mentioned decision applies to all residential lease contracts in force upon the entry into force of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant.

Second

In the event that the notice period of 365 days before the expiry of the contract is not met, the contract must be renewed to the extent necessary to complete that period from the date of the notice of unwillingness to renew.

Third

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

May Allah provide success.

Chief Executive Officer
Abdullah bin Saud Al-Hammad

Issued on: 7 Ramadan 1447
Corresponding to: 24 February 2026

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

Categories
Ministerial Decision

Ministry of Health : Decision 2/R/2/2026 Approving the Regulation on the Joining of Health Institutions to the Network of the Center for National Health Insurance for Accredited Health Institutions

Arabic

The Minister of Health,

chairman of the board of directors of the center,

based on the powers entrusted to the board,

after perusal of the powers of the board of directors of the center provided in article 10 of the statute issued by Council of Ministers Decision 469 dated 19 Sha’ban 1443 [22 March 2022],

and with reference to the board of directors of this center Decision 5/B/8/12/2025, issued at its eighth meeting held on 4 Rajab 1447, corresponding to 24 December 2025, which approved the recommendation of the executive committee regarding the approval of the Regulation on the Joining of Health Institutions to the Network of the Center for National Health Insurance for Accredited Health Institutions,

hereby decides

The Regulation on the Joining of Health Institutions to the Network of the Center for National Health Insurance for Accredited Health Institutions is hereby approved in the form attached.

May Allah provide success.

Minister of Health
Chairman of the Board of Directors of the Center for National Health Insurance
Fahad bin Abdulrahman Al-Jalajel

Issued on: 27 Sha’ban 1447
Corresponding to: 15 February 2026

Published in Umm Al-Qura 5150 issued on 19 March 2026.

Categories
Ministerial Decision

Ministry of Commerce: Decision 186 Violations of the Rules of Ultimate Beneficial Owner

Arabic

The Minister of Commerce,

based on the powers granted to him by law,

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

based on article 12 of the Rules of the Ultimate Beneficial Owner issued by Ministerial Decision 99 dated 5 Jumada Al-Thani 1447 [26 November 2025],

and in pursuance of public interest,

hereby decides

First

Anyone who commits the violation of failing to disclose the data of the ultimate beneficial owner, or the violation of failing to submit the annual confirmation of such data for the first time, must be warned and given a period of 30 days starting from the day following the warning to correct it.

Second

In the event that the violation is not rectified within the period stipulated in paragraph First, a direct punishment must be imposed on each company that has not complied with the disclosure of the data of the ultimate beneficial owner or has not submitted the annual confirmation of the data of the ultimate beneficial owner within the period prescribed in accordance with the Rules of the Ultimate Beneficial Owner. The fine must be in accordance with the following:

Company Form Capital Fine
All company forms    Less than 500,000 Saudi Riyal             4,000 Riyal
From 500,000 Saudi Riyal to 2,500,000 Saudi Riyal 20,000 Riyal
More than 2,500,000 Saudi Riyal to 5,000,000 Saudi Riyal 40,000 Riyal
More than 5,000,000 Saudi Riyal 80,000 Riyal

Third

In the event that the violation of non-submission of the annual confirmation of the data of the ultimate beneficial owner is repeated during the period prescribed for the year following the previous violation decision that is considered final, the fine prescribed for the previous violation must be doubled, provided that the total fine does not exceed an amount of 500,000 Saudi Riyal.

Fourth

The mechanism for notifying the direct punishment decision must be in accordance with the mechanism stipulated in article 94 of the Executive Regulation of the Companies Law.

Fifth

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

Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi

Issued on: 24 Sha’ban 1447
Corresponding to: 12 February 2026

Published in Umm Al-Qura 5144 issued on 13 February 2026.

Categories
Ministerial Decision

Ministry of Energy: Decision 470201/2950 Approving the Requirements Guide for Practicing Operations and Activities Subject to the Petroleum and Petrochemical Materials Law and the Law of the Distribution of Natural Gas and Liquefied Petroleum Gas for Residential and Commercial Purposes

Arabic

The Minister of Energy,

based on the powers entrusted to him by law,

after perusal of the Law of Petroleum and Petrochemical Materials issued by Royal Decree D/139 dated 12 Rajab 1447 [1 January 2026],

and the Executive Regulation of the Law of Petroleum and Petrochemical Materials issued by Ministerial Decision 2433 dated 12 Rajab 1447 [1 January 2026], which stipulates in article 8 that “the ministry may grant a license to practice the operation of establishing a refinery, jetty, or distribution station, when the general conditions mentioned in article 6 of the regulation are met, in addition to submitting a feasibility study that meets the requirements specified by the ministry”, and in article 23, which includes that the licensee shall comply with the requirements approved by the ministry for the packaging of petroleum materials, and in article 29 that the licensee shall comply with the requirements approved by the ministry in the event of importing packaged petroleum materials for the commercial sector, and obtain the prior approval of the ministry for import or export operations according to the requirements contained in the approved requirements manual and published on the website of the ministry,

the Law on the Distribution of Dry Gas and Liquefied Petroleum Gas for Residential and Commercial Purposes issued by Royal Decree D/126 dated 1 Dhu Al-Hijja 1438 [23 August 2017], as amended by Royal Decree D/112 dated 9 Dhu Al-Qa’dah 1443 [8 June 2022],

and the Regulation of the Activity of Retail Sale of Liquefied Petroleum Gas Cylinders issued by Ministerial Decision 3497 dated 10 Shawwal 1444 [30 April 2023],

and in pursuance of the interest of work,

hereby decides

First

The Requirements Manual for Practising Operations and Activities Subject to the Petroleum and Petrochemical Materials Law and the Law on the Distribution of Dry Gas and Liquefied Petroleum Gas for Residential and Commercial Purposes is hereby approved in the form attached to this decision.

Second

The manual referred to in clause First must be published on the website of the ministry, and comes into force on the date of issuance of this decision.

Third

This decision must be communicated to those who are required to implement it and act on it, in accordance with the provisions of the relevant orders, laws, regulations, instructions, policies, and procedures, and any further developments related to them.

May Allah provide success.

Minister of Energy
Abdulaziz bin Salman bin Abdulaziz

Issued on: 23 Sha’ban 1447
Corresponding to: 11 February 2026

Published in Umm Al-Qura 5147 issued on 5 March 2026.

Categories
Ministerial Decision

Ministry of Energy: Decision 2761/470201 Approving the Regulation for the Enforcement of Violations and Imposition of Penalties and the Schedule of Violations of the Provisions of the Energy Supply Law and Their Penalties

Arabic

The Minister of Energy,

Based on the powers entrusted to him by law,

after perusal of article 17(5) of the Law on the Distribution of Dry Gas and Liquefied Petroleum Gas for Residential and Commercial Purposes issued by Royal Decree D/126 dated 1 Dhu Al-Hijja 1438 [23 August 2017] and its amendments,

article 10(2) of the Energy Supplies Law issued by Royal Decree D/80 dated 4 Jumada Al-Thani 1444 [28 December 2022],

article 20 of the Petroleum and Petrochemical Materials Law issued by Royal Decree D/139 dated 12 Rajab 1446 [12 January 2025],

Royal Order 32043 dated 5 Jumada Al-Awwal 1444 [29 November 2022],

and with reference to Ministerial Decision 3663 dated 10 Ramadan 1446 [10 March 2025], and in pursuance of public interest,

hereby decides

First

The Regulation for Policing Violations and Imposing Punishments attached to this decision is hereby approved.

Second

The Regulation of the Schedule of Violations of the Provisions of the Energy Supplies Law and Its Punishments is hereby approved in the form attached to this decision.

Third

The regulations referred to in the above clauses must be published on the website of the ministry, and come into force from the date of issuance of this decision. They repeal any provisions in conflict with them.

Fourth

This decision must be communicated to those who are required to implement it and act on it, in accordance with the provisions of the relevant orders, laws, regulations, instructions, policies, and procedures, and any further developments related to them.

May Allah provide success.

Minister of Energy
Abdulaziz bin Salman bin Abdulaziz

Issued on: 11 Sha’ban 1447
Corresponding to: 30 January 2026

Published in Umm Al-Qura 5146 issued on 27 February 2026.

Categories
Ministerial Decision

Ministry of Energy: Decision 2738/470201 Approving the Regulation of the Activity of Gas Network for Residential and Commercial Purposes

Arabic

The Minister of Energy,

Based on the powers entrusted to him by law,

and after perusal of the Law on the Distribution of Dry Gas and Liquefied Petroleum Gas for Residential and Commercial Purposes issued by Royal Decree D/126 dated 1 Dhu Al-Hijja 1438 [23 August 2017], as amended by Royal Decree D/112 dated 9 Dhu Al-Qa’dah 1443 [8 June 2022], which stipulates in article 7 that this ministry shall specify in the regulations the guarantees for the achievement of the public interest, including what is stated in paragraph 1, which stipulates the “rules for regulating the aspects of activity”, and in pursuance of public interest,

hereby decides

First

The Regulation of the Activity of Gas Network for Residential and Commercial Purposes is hereby approved in the form attached to this decision.

Second

The regulation must be published on the website of the ministry, and comes into force from the date of issuance of this decision. It repeals any provisions in conflict with it.

Third

This decision must be communicated to those who are required to implement it and act on it, in accordance with the provisions of the relevant orders, laws, regulations, instructions, policies, and procedures, and any further developments related to them.

May Allah provide success.

Minister of Energy
Abdulaziz bin Salman bin Abdulaziz

Issued on: 9 Sha’ban 1447
Corresponding to: 28 January 2026

Published in Umm Al-Qura 5146 issued on 27 February 2026.