Tag: Ministry of Finance

Arabic

The Minister of Finance,

based on the powers granted to him by law,

based on Royal Order 60699 dated 26 Ramadan 1443 [27 April 2022], regarding the approval to re-launch the initiative of “Fine Cancellation and Exemption from Financial Punishment for Payers”, and my authorization to determine the standards, controls, and procedures for its application as well as 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 of “Fine Cancellation and Exemption from Financial Punishment for Payers” issued by Ministerial Decision 1352 dated 28 Dhu Al-Qa’dah 1445 [5 June 2024] starting from 1 January 2025 is hereby extended for a period of six months.

Second

A 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 returns 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

A payer is exempted from the late payment fine and the delay in submitting the returns stipulated in all tax laws, and the fine for correcting the returns stipulated in the Value Added Tax Law associated with a tax return due to be submitted to the authority before 1 January 2025, whether the fine arises as a result of an action taken by the payer or the result of an assessment or re-evaluation conducted by the Zakat, Tax, and Customs Authority, provided that the payer 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 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

A payer is exempted from the unpaid financial fines stipulated in the Value Added Tax Law article 45, which was imposed before 1 January 2025, provided that the payer submits all the returns 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 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.

Fifth

A 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 January 2025.

Sixth

The exemption 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 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 comes into force from the date of its issuance and it must be communicated to those required to implement it.

May Allah provide success.

Minister of Finance
Mohammed bin Abdullah Al-Jadaan

Issued on: 24 Jumada Al-Awwal 1446
Corresponding to: 26 November 2024

Published in Umm Al-Qura 5063 issued on 5 January 2025.

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.

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,

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 purchases.”

and after perusal of the Ministerial Decisions 1440 dated 12 Rabi Al-Thani 1441 [10 December 2019], 3652 dated 28 Sha’ban 1441 [22 April 2020], 4149 dated 30 Ramadan 1441 [23 May 2020], 709 dated 27 Jumada Al-Awwal 1444 [21 December 2022], 835 dated 2 Rajab 1444 [24 January 2023], 832 dated 21 Jumada Al-Thani 1445 [3 January 2024], and 977 dated 15 Sha’ban 1445 [25 February 2024],

hereby decides

First

The forms of the following booklets of conditions and specifications: (Engineering Services – Supervision, Engineering Services – Design, Consultancy Services, General, Catering Services, Road Construction, General Construction, Operation and Maintenance, Operation and Maintenance of Roads, Supply of Medicines, Supply, Supply of Medical Supplies, Information Technology, City Cleaning, Income Sharing, Military Supply, Operation and Maintenance of Administrative Buildings – Performance-Based Contracting) are hereby amended in accordance with the form attached to this decision.

Second

The following contract forms: (Engineering Services – Supervision, Engineering Services – Design, Consultancy Services, Services, Catering, Road Construction, General Construction, Operation and Maintenance, Operation and Maintenance of Roads, Supply of Medicines, General Supply, Supply of Medical Supplies, Information Technology, City Cleaning, Income Sharing, Military Supply, Operation and Maintenance of Administrative Buildings – Performance-Based Contracting) are hereby amended in accordance with the form attached to this decision.

Third

The forms of the following framework agreements: (General Supply, Services, Consultancy Services) are hereby amended in accordance with the form attached to this decision.

Fourth

This decision must be published in the official gazette, and it must be applied as of 19 May 2024 on the tenders made from this date.

Fifth

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

May Allah provide success.

Minister of Finance
Mohammed bin Abdullah Al-Jadaan

Issued on: 20 Shawwal 1445
Corresponding to: 29 April 2024

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

Arabic

The Minister of Finance,

based on the powers entrusted to him by law,

based on clause Fifth of 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 [19 November 2019] Approving the Executive Regulation of the Government Tenders and Procurement Law, Ministerial Decision 3479 dated 11 Sha’ban 1441 [5 April 2020] Approving the Executive Regulation of the Government Tenders and Procurement Law and its amendements, and clause Third of Ministerial Decision 451 dated 7 Rabi Al-Thani 1444 [2 November 2022] Approving the Amendments to Articles 111 and 127 of the Executive Regulation of the Government Tenders and Procurement Law, and Council of Ministers Decision 649 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019], stipulating that the Ministry of Finance coordinates with the Local Content and Government Procurement Authority when preparing the executive regulation of the law or making any amendment to it.

and in pursuance of public interest,

hereby decides

First

The amendment to articles 4, 5, 20, 47, 96, 111, and 154 of the Executive Regulation of the Government Tenders and Procurement Law promulgated by Ministerial Decision 1242 of 21 Rabi Al-Awwal 1441 [19 November 2019], as amended by Ministerial Decisions 3479 of 11 Sha’ban 1441 [5 April 2020] and 451 of 7 Rabi Al-Thani 1444 [2 November 2022] is hereby approved in accordance with the form attached to this decision.

Second

This decision must be published in the official gazette and implemented as of 11 Dhu Al-Qa’dah 1445, corresponding to 19 May 2024, on the tenders made from this date.

Third

This decision must be communicated to the relevant entities for to implement it and act on it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 21/9/1445
Corresponding to: 31/3/2024

Published in Umm Al-Qura 5030 issued on 3 May 2024.

Arabic

The Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority,

based on article 6 of Royal Order O/84 dated 14 Safar 1442 [2 October 2020],

and after perusal of the Executive Regulation of the Real Estate Transactions Tax issued by Ministerial Decision 712 of 15 Safar 1442 [3 October 2020] and its amendments,

hereby decides

First

The amendment to the Executive Regulation of the Real Estate Transactions Tax is hereby approved in the form attached.

Second

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

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: 2/9/1445
Corresponding to: 12/3/2024

Published in Umm Al-Qura 5030 issued on 3 May 2024.

Arabic Auto Translate

Issued on: 22/8/1445
Corresponding to: 3/3/2024

Published in Umm Al-Qura 5024 issued on 15 March 2024.

Arabic Auto Translate

Issued on: 19/8/1445
Corresponding to: 29/2/2024

Published in Umm Al-Qura 5026 issued on 29 March 2024.

Arabic Auto Translate

Issued on: 5/8/1445
Corresponding to: 15/2/2024

Published in Umm Al-Qura 5022 issued on 1 March 2024.

Arabic

The Minister of Finance,

based on the powers entrusted to him by law,

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

hereby decides

First

The Contract Form “Operation and Maintenance of Administrative Buildings—Contracting Based on Performance” is hereby approved in accordance with the form attached to this decision.

Second

The Booklet Form of Conditions, Specifications and Annexes “Operation and Maintenance of Administrative Buildings—Contracting Based on Performance” is hereby approved in accordance with the form attached to this decision.

Third

This decision must be communicated to those required to implement it and act on it, starting from the date of its publication in the official gazette.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 21/6/1445
Corresponding to: 3/1/2024

Published in Umm Al-Qura 5017 issued on 26 January 2024.

Arabic Auto Translate

Issued on: 7/6/1445
Corresponding to: 20/12/2023

Published in Umm Al-Qura 5014 issued on 5 January 2024.