Category: Ministerial Decision

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Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 1513516 Approving the Update of the Standards and Specifications for Treated Sewage Water

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers entrusted to him by law,

with reference to the submission of the Deputy Minister in letter 25119456 dated 17 Jumada Al-Thani 1447 [8 December 2025],

based on the Water Law issued by Royal Decree D/159 dated 11 Dhu Al-Qa’dah 1441 [2 July 2020], which stipulates in article 23 that, with the exception of drinking, domestic uses, and food industries, it is permitted to use tertiary treated water after ensuring its safety, freedom from pollutants, and conformity, in accordance with the conditions and controls specified by the regulations of the ministry, and article 25, which stipulates that it is permitted to use bilaterally treated water in restricted agricultural irrigation, industry, mining, construction works, and similar activities and works, after ensuring its safety and freedom from pollutants, in accordance with the controls and conditions specified by the regulations of the ministry,

and clause Second of Ministerial Decision 433552/1/1442 dated 8 Sha’ban 1442 [25 February 2021], which stipulates the adoption of standards and specifications for water types, and that the office of the undersecretary of the ministry for water shall update the standards and specifications, in accordance with the Water Law and its executive regulations,

and in pursuance of public interest,

hereby decides

First

The Update to the Standards and Specifications for Treated Wastewater is hereby approved in the form attached to the decision.

Second

The Saudi Water Authority and the Saudi Irrigation Organization, each within its mandates, shall monitor compliance with the application of the updated Standards and Specifications for Treated Wastewater.

Third

The office of the undersecratary of the ministry for water shall update the Standards and Specifications for Treated Wastewater, whenever the need arises, and submit it for approval.

Fourth

This decision must be communicated to those who are required to implement it and act by virtue of it as of the date of its issuance, and it repeals all previous decisions in conflict with it.

May Allah provide success.

Minister of Environment, Water, and Agriculture
Engineer Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025

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

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15138662 Approving the Controls and Requirements for Importing Purebred Arabian Horses

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers granted to him by law,

and based on article 2(3) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021], and in pursuance of the interest of work,

hereby decides

First

The Controls and Requirements for the Import of Purebred Arabian Horses are hereby adopted in the form attached to the decision.

Second

This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it repeals all previous decisions in conflict with it.

May Allah provide success.

Minister of Environment, Water, and Agriculture
Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025

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

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15138683 Approving the Controls and Requirements for Holding and Organizing Equestrian Sports for Purebred Arabian Horses

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers entrusted to him by law,

and based on article 2(4) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021],

and in pursuance of the interest of work,

hereby decides

First

The Controls and Requirements for Holding and Organizing Equestrian Sports for Purebred Arabian Horses are hereby adopted in the form attached to the decision.

Second

This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it repeals all previous decisions in conflict with it.

May Allah provide success.

Minister of Environment, Water, and Agriculture
Engineer Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025

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

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15138635 Approving the Controls and Requirements for Holding Auctions for Purebred Arabian Horses

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers entrusted to him by law,

and based on article 2(5) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021],

and in pursuance of the interest of work,

hereby decides

First

The Controls and Requirements for Holding Auctions for Purebred Arabian Horses are hereby adopted in the form attached to the decision.

Second

This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it repeals all previous decisions in conflict with it.

May Allah provide success.

Minister of Environment, Water, and Agriculture
Engineer Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025

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

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15138596 Approving the Controls and Requirements for Issuing Licenses for Purebred Arabian Horse Studs

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers entrusted to him by law,

and based on article 2(2) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021],

and in pursuance of the interest of work,

hereby decides

First

The Controls and Requirements for Issuing Licenses for Purebred Arabian Horse Studs are hereby adopted in the form attached to the decision.

Second

This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it repeals all previous decisions in conflict with it.

May Allah provide success.

Minister of Environment, Water, and Agriculture Engineer
Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025

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

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15138709 Approving the Controls and Requirements for Registering Purebred Arabian Horses

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers granted to him by law,

and based on article 2(1) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021], and in pursuance of the interest of work,

hereby decides

First

The Controls and Requirements for the Registration of Purebred Arabian Horses are hereby adopted in the form attached to the decision.

Second

This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it repeals all previous decisions in conflict with it.

May Allah provide success.

Minister of Environment, Water, and Agriculture
Engineer Abdulrahman bin Abdulmohsen Al-Fadley

Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025

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

Categories
Ministerial Decision

Real Estate General Authority: Decision 2/34/D/25 Approving the Regulatory Framework for the Regulatory Sandbox

Arabic

The Board of Directors of the Real Estate General Authority,

based on the powers granted to it by law,

and after perusal of the minutes of the 34th meeting of the Board of Directors of the Real Estate General Authority held on 9 Rajab 1447 [29 December 2025], which includes the approval of the board of directors of the Regulatory Sandbox Governance Framework in the attached form,

hereby decides

First

The Regulatory Sandbox Governance Framework is hereby approved in the form attached.

Second

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

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: 9 Rajab 1447
Corresponding to: 29 December 2025

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

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 25-06-07 Approving the Controls for Voluntary Disclosure to Overlook Customs Violations

Arabic

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

based on the powers entrusted to it by article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],

and after perusal of the board Decision 10-05-25 dated 5 Shawwal 2025 [6 January 2587],

hereby decides

First

The Controls for Voluntary Disclosure for the Waiver of Customs Violations are hereby approved in accordance with the form attached to this decision.

Second

This decision comes into force upon its issuance, and it must be communicated to those required to implement it.

May Allah provide success.

Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025

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

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 06-06-25 Approving the Amendments to the Executive Regulation of the Excise Tax Law

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 Ramadan 1442 [4 May 2021],

after perusal of the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],

after perusal of the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,

after perusal of the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority of Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 [8 June 2017], and its amendments,

after perusal of Meeting of the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf Minutes 123 dated 1 June 2025,

and after perusal of board Decision 12-04-25 dated 1 Rabi Al-Awwal 1447 [24 August 2025], and board Decision by circulation 01-05-25 dated 3 Rabi Al-Thani 1447, corresponding to 25 September 2025,

hereby decides

First

The Amendments to the Executive Regulation of the Excise Tax Law are hereby approved in the form attached to this decision.

Second

This decision comes into force on 1 January 2026, and must be published in the official gazette, and it must be communicated to whoever is required to implement it.

May Allah provide success.

Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025

Published in Umm Al-Qura 5133 issued on 29 December 2025.

Categories
Ministerial Decision

Ministry of Finance: Decision 653 Extending the Implementation of the Initiative of Fine Cancellation and Pardon from Financial Punishment for Payers

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 [7 March 2004], and its subsequent amendments, the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [24 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 Transaction Tax issued by Ministerial Decision 712 dated 15 Safar 1442 [3 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 1462 dated 8 Dhu Al-Hijja 1446 [4 June 2025] is hereby extended starting from 1 January 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 January 2026, whether the fine arises as a result of an action taken by the taxpayer or the result of a 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 taxpayer is pardoned from the unpaid fines stipulated in article 45 of the Value Added Tax Law, imposed before 1 January 2026, provided that the taxpayer submits all the returns due to be submitted to the authority, and pays the 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 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.

Fifth

The taxpayer is pardoned from the full unpaid fines referred to in clause Third of this decision if he pays the principal of the tax debt relating to it in full before 1 January 2026.

Sixth

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.

Seventh

The taxpayer is not pardoned 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 must be communicated to those required to implement it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 6 Rajab 1447
Corresponding to: 26 December 2025

Published in Umm Al-Qura 5135 issued on 1 January 2026.