Tag: Ministry of Finance

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.

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.

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.

Arabic

The Minister of Finance,

based on the powers entrusted to him by law,

based on Ministerial Decision 1242 dated 21 Rabi Al-Awwal 1441 [18 November 2019] Approving the Executive Regulation of the Government Tenders and Procurement Law issued by Royal Decree D/128 dated 13 Dhu Al-Qa’dah 1440 [16 July 2019],

Ministerial Decision 3479 dated 11 Sha’ban 1441 [4 April 2020] Approving the (Amended) Executive Regulation of the Government Tenders and Procurement Law,

Clause Third of Ministerial Decision 451 dated 7 Rabi Al-Thani 1444 [1 November 2022] Approving the Amendment to Articles 111 and 127 of the Executive Regulation of the Government Tenders and Procurement Law,

Ministerial Decision 1090 dated 21 Ramadan 1445 [31 March 2024] approving the amendment to articles 4, 5, 20, 47, 74, 96, 111, and 154 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 in clause Ninth 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 the following

First

The amendments of articles 88, 111, 114, and 132 of the Executive Regulation of the Government Tenders and Procurement Law issued by Ministerial Decision 1242 of 21 Rabi Al-Awwal 1441 [18 November 2019], as amended by Ministerial Decisions 3479 of 11 Sha ’ban 1441 [4 April 2020], Ministerial Decision 451 of 7 Rabi Al-Thani 1444 [1 November 2022], and Ministerial Decision 1090 of 21 Ramadan 1445 [31 March 2024] are hereby approved in the form attached to this decision.

Second

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

Third

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

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 9 Dhu Al-Hijja 1447
Corresponding to: 26 May 2026

Published in Umm Al-Qura 5162 issued on 5 June 2026.

Arabic

The Minister of Finance,

based on the powers granted to him by law,

based on Royal Decree D/122 dated 10 Jumada Al-Thani 1447 [1 December 2025], approving the Financial Control Law,

and based on article 27 of the Financial Control Law, which stipulates that “the minister shall issue the regulation within 120 days from the date of publication of the law in the official gazette, and it comes into force from the date the law enters into force. The minister may issue executive decisions, instructions, manuals, and forms necessary for the implementation of the law.”

hereby decides

First

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

Second

This regulation must be published in the official gazette, and comes into force from the date on which the law enters into force.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 19 Shawwal 1447
Corresponding to: 7 April 2026

Published in Umm Al-Qura 5154 issued on 13 April 2026.

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.

Arabic

The Minister of Finance,

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

based on the powers granted to him by law, 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 by the Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority, to amend the category of customs duties for the purpose of protecting and encouraging national industries and local agricultural products, in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization,

and after perusal of the request of the Ministry of Industry and Mineral Resources regarding the raising of customs duties for a number of goods for the purpose of protecting and encouraging national industries, and the minutes prepared in this regard and submitted by the Zakat, Tax, and Customs Authority.

hereby decides

First

The fee 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.

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

Issued on: 24 Rabi Al-Thani 1447
Corresponding to: 16 October 2025

Published in Umm Al-Qura 5120 issued on 7 November 2025.

Arabic

The Minister of Finance,

based on the powers granted to him by law,

after perusal of the Social Insurance Law issued by Royal Decree D/273 dated 26 Dhu Al-Hijja 1445 [2 July 2024],

the executive regulation of the law issued by Minister of Finance Decision 230/Insurance dated 26 Dhu Al-Hijja 1445 [ 2 July 2024],

and Board of Directors of the General Organization for Social Insurance Decision 1508 dated 4 Muharram 1447, corresponding to 29 June 2025, regarding the approval of the program of voluntary savings associations for those covered by the insurance systems managed by the General Organization for Social Insurance,

hereby decides

First

The program of voluntary savings associations for those covered by the insurance systems managed by the General Organization for Social Insurance is hereby approved.

Second

The Governor of the General Organization for Social Insurance shall set the conditions, provisions, and procedures necessary for subscription in any of the associations mentioned in clause First of this decision, taking into account that those conditions and provisions include the following:

1․ Determining the mechanism and deadline for applying to subscribe in any of these associations.

2․ Determining the deadline for paying the monthly subscription amount in any of these associations.

3․ Determining the percentage of subscription in any of these associations, not exceeding 25% (twenty-five percent) per month of the monthly income of the subscriber.

Third

This decision must be published in the official gazette.

Fourth

The Governor of the General Organization for Social Insurance shall work to implement this decision.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Chairman of the Board of Directors of the General Organization for Social Insurance

Issued on: 1 Rabi Al-Awwal 1447
Corresponding to: 24 August 2025

Published in Umm Al-Qura 5106 issued on 9 September 2025.

Arabic

The Minister of Finance,

based on the powers granted to him by law, and based on the Zakat Collection Law issued by Royal Decree 17/2/28/8634 dated 29 Jumada Al-Thani 1370 [7 April 1951] and its amendments,

based on Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], which includes the collection of zakat in full from all companies, establishments, and others who are subject to the zakat, and the Council of Ministers Decision 126 dated 30 Safar 1436 [23 December 2014], stipulating in clause Second the authorization of the Minister of Finance to issue the necessary decisions to implement Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985],

after perusal of the Working Rules of the Zakat, Tax, and Customs Committees issued by Royal Order 25711 dated 8 Rabi Al-Thani 1445 [23 October 2023],

after perusal of the Executive Regulation for Zakat Collection issued by Ministerial Decision 2082 dated 1 Jumada Al-Thani 1438 [28 February 2017], the Executive Regulation for Zakat Collection issued by Ministerial Decision 2216 dated 7 Rajab 1440 [14 March 2019] and its amendments, and the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024],

after perusal of clause Fourth of Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] and subparagraph (d)1 of it, and after perusal of Ministerial Decision 947 dated 26 Rajab 1446 [26 January 2025],

hereby decides

First

The period provided in clause First of Ministerial Decision 947 dated 26 Rajab 1446 [26 January 2025], stipulating the following: “The application must be submitted within a period not exceeding 30 April 2025,” is hereby amended to read “The application must be submitted within a period not exceeding 31 August 2025.”

Second

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: 8 Dhu Al-Hijja 1446
Corresponding to: 4 June 2025

Published in Umm Al-Qura 5092 issued on 13 June 2025.

Arabic

The Minister of Finance,

based on the powers granted to him based on the Zakat Collection Law issued by Royal Decree 17/2/28/8634 dated 29 Jumada Al-Thani 1370 [7 April 1951] and its amendments, Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], stipulating the collection of zakat in full from all companies, establishments, and others who are subject to zakat, Council of Ministers Decision 126 dated 1 Rabi Al-Awwal 1436 [23 December 2014], stipulating in clause Second the delegation of the Minister of Finance to issue the necessary decisions to implement Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], and after perusal of Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] approving the Executive Regulation for Zakat Collection 1445,

hereby decides the following

First

The amendment of article 73 of the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] is hereby approved in the form attached.

Second

This decision applies to the financial years starting from 1 January 2025 and after. It is permitted—upon the request of the payer—to apply it to the financial years to which the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] applies.

Third

The Zakat, Tax, and Customs Authority shall submit a study to its board of directors addressing the effects of the application of zakat treatment for off-plan sales projects attached to this decision after the lapse of one year from its application.

Fourth

This decision must be published in the official gazette, and it must be communicated to whoever is required to implement it.

May Allah provide success.

Mohammed bin Abdullah Al-Jadaan
Minister of Finance

Issued on: 11 Shawwal 1446
Corresponding to: 9 April 2025

Published in Umm Al-Qura 5092 issued on 13 June 2025.