Issued on: 23 Jumada Al-Awwal 1447
Corresponding to: 14 November 2025
Published in Umm Al-Qura 5124 issued on 27 November 2025.
Tag: Zakat‚ Tax and Customs Authority
Issued on: 5 Jumada Al-Awwal 1447
Corresponding to: 27 October 2025
Published in Umm Al-Qura 5124 issued on 27 November 2025.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law, and in pursuance of the interest of work,
after perusal of the National Rules of Origin issued by Ministerial Decision 3852 dated 22 Dhu Al-Qa’dah 1442 [2 July 2021], and based on article 29 of it, which stipulates that “the rules and conditions for verifying proof of origin must be issued by a decision by the Governor of the Zakat, Tax, and Customs Authority”,
and after perusal of Administrative Decision 24841 dated 23 Dhu Al-Hijja 1442 [2 August 2021] Approving the Rules and Conditions for Verifying Proof of Origin,
hereby decides the following
First
The rules and conditions for verifying proof of origin are hereby amended by adding paragraph 13, which stipulates:
It is permitted to submit the certificate of origin, the Saudization certificate, and the supporting invoices instead of any of the requirements set out in these rules and conditions, and that is by agreement between the competent authorities, provided that the competent entity in the country of origin retains all the supporting documents outlined above in accordance with the legal periods set out in the national rules of origin.
Second
This decision must be communicated to those required to implement it, and comes into force on the date of its publication on the official gazette.
May Allah provide success.
Governor Suhail bin Mohammed Abanmi
Issued on: 12 Rabi Al-Awwal 1447
Corresponding to: 4 September 2025
Published in Umm Al-Qura 5108 issued on 19 September 2025.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers granted to him by law,
after perusal of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442 [18 November 2020] and based on article 6(a) of the mentioned regulation,
and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including the approval of the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,
hereby decides
First
Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, all persons subject to the electronic invoicing regulation whose annual revenues subject to value-added tax for the year 2022, 2023, or 2024 exceed 375,000 (three hundred and seventy-five thousand) Riyal shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the 24th phase of linking electronic invoicing systems with the systems of the authority—as of 1 April 2026, and at the latest 30 June 2026.
Second
The authority shall notify persons who meet the criteria stipulated in this decision using the means of communication approved by the authority within the specified time period.
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: 1 Rabi Al-Awwal 1447
Corresponding to: 24 August 2025
Published in Umm Al-Qura 5110 issued on 26 September 2025.
The Board of Directors of the Zakat, Tax, and Customs Authority “the board”,
based on the powers granted to it in accordance with article 5 of the System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [ 3 June 2021] and article 107 of the Unified Customs Law issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003 ],
after perusal of the Board of Directors of the Zakat, Tax, and Customs Authority Decision 03-03-24 dated 18 Shawwal 1445, corresponding to 27 April 2024, regarding the approval of the Customs Services Financial Charges Document,
after perusal of the Board of Directors of the Zakat, Tax, and Customs Authority Decision 01-04-25 dated 28 Dhu Al-Qa’dah 1446, corresponding to 26 May 2025, regarding the amendment of the Customs Services Financial Charges Document,
and after perusal of the executive summary received from the executive management regarding the update of the Customs Services Financial Charges Document,
hereby decides
First
The amendment of article 3 of the Customs Services Financial Charges Document is hereby approved by adding paragraph 3(c), which reads as follows: “(c) Documents and instruments that are of no value, for example, postcards, letters, judicial notices, and others. The governor shall specify the conditions and procedures associated with this exception.”
Second
This decision must be published in the official gazette, and comes into force 30 days after the date of its publication, and it must be communicated to whoever is required to implement it.
May Allah provide success.
Issued on: 25 Muharram 1447
Corresponding to: 20 July 2025
Published in Umm Al-Qura 5112 issued on 3 October 2025.
The Minister of Finance,
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority
based on the powers entrusted to him by law,
after perusal of article 11 of the Common Customs Law of the States 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], which stipulates that customs duties are imposed, amended, and repealed by the legal instrument in force in each of the member states, taking into account the decisions issued by the council states in this regard and the provisions of the international agreements in force,
after perusal of Royal Decree D/98 dated 18 Shawwal 1443 [23 May 2022], which stipulates in clause First the approval of the authorization of the Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority, to issue decisions approving the implementation of the decisions amending the customs tariff category issued within the framework of the Cooperation Council for the Arab States of the Gulf, and to determine the date of their entry into force, after completing the legal procedures for these decisions within the framework of the council, and to inform the Council of Ministers of this,
after perusal of Royal Decree D/39 dated 25 Rabi Al-Thani 1442 [1 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,
after perusal of Council of Ministers Decision 559 dated 28 Sha’ban 1441 [28 March 2020], which stipulates that the customs tariff for the goods shown in the lists attached to the mentioned Council of Ministers decision must be in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization, Ministerial Decisions 59334 dated 10 Dhu Al-Qa’dah 1443 [10 June 2022] and 1-88-1446 dated 5 Muharram 1446 [12 July 2024], which stipulate the amendment of the category of fees for a number of goods, for the purpose of protecting and encouraging national industries and agricultural products, in accordance with the ceilings to which the Kingdom has committed in the World Trade Organization,
and after perusal of Financial and Economic Cooperation Committee decision in its Meeting 123 held on 5 Dhu Al-Hijja 1446, corresponding to 1 June 2025,
hereby decides
First
The continued extension of the amendment to the category of customs duties on Reinforcing Steel 7214 and Iron Coils 7213 from 5% to 10% is hereby approved for a period of one year from the date of adoption of the Financial and Economic Cooperation Committee Minutes 123 dated 1 June 2025, and any subsequent decision issued by the committee regarding the extension of the implementation of its mentioned decision.
Second
The provisions of clause First of this decision do not prejudice any decisions relating to the amendment of the category of customs duties to protect and encourage national industries and agricultural products.
Third
This decision must be published in the official gazette, and it must be communicated to those 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: 17 Muharram 1447
Corresponding to: 12 July 2025
Published in Umm Al-Qura 5097 issued on 18 July 2025.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
after perusal of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442 [18 November 2020] and based on article 6(a) of the mentioned regulation,
and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including the approval of the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,
hereby decides
First
Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, all persons subject to the electronic invoicing regulation whose annual revenues subject to value added tax for the year 2022, 2023, or 2024 exceed 750,000 (seven hundred and fifty thousand) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the twenty-third phase of linking electronic invoicing systems with the systems of the authority—as of 1 January 2026, and until the latest of 31 March 2026.
Second
The authority shall notify persons who meet the criteria stipulated in this decision using the means of communication approved by the authority within the specified time period.
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: 27 Dhu Al-Hijja 1446
Corresponding to: 23 June 2025
Published in Umm Al-Qura 5094 issued on 27 June 2025.
The Minister of Finance,
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority,
Based on the powers entrusted to him by law, and after perusal of article 11 of the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 of 3 Dhu Al-Qa’dah 1423 [6 January 2003], which stipulates that customs taxes (duties) must be imposed, amended, and repealed by the legal instrument in force in each member state, taking into account the decisions issued by the council states in this regard and the provisions of the applicable international agreements,
after perusal of Royal Decree D/98 dated 18 Shawwal 1443 [19 May 2022] approving the authorization of the Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority, to issue decisions approving the application of the decisions to amend the customs tariff category issued within the framework of the Cooperation Council for the Arab States of the Gulf and determining the date of their entry into force, after completing the legal procedures for those decisions within the framework of the council and informing the Council of Ministers of this,
and after perusal of the minutes of the 12 (twelfth) meeting of the Executive Council of the Customs Union Authority held on 22 Rajab 1446, corresponding to 22 January 2025, which includes the adoption of a number of amendments (introducing/deleting/amending a description) to the integrated customs tariff schedule of the council states, without any amendment to the customs duty category,
hereby decides the following
First
The adoption of amendments to the integrated customs tariff schedule of the states of the council is hereby approved in accordance with the schedule attached to this decision.
Second
This decision must be published in the official gazette, and comes into force on 5 Dhu Al-Hijja 1446 [1 June 2025] corresponding to 1 June 2025, and must be notified to whoever must implement it.
With the blessing of Allah.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority
Issued on: 8 Dhu Al-Qa’dah 1446
Corresponding to: 6 May 2025
Published in Umm Al-Qura 5087 issued on 16 May 2025.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
and in pursuance of the interest of work,
after perusal of article 30(e) and article 47bis of the Common Customs Law of the States 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] which includes the powers of the governor to determine the periods and conditions relating to the submission of information and documents before the arrival of the ship at the port, and his powers to determine the terms and conditions for the pre-clearance of goods before their arrival at the customs directorate,
and after perusal of the provisions of article 7 of the Trade Facilitation Agreement issued by Royal Decree D/56 dated 9 Ramadan 1437 [14 June 2016], the Framework of Standards to Secure and Facilitate Global Trade (SAFE) of the World Trade Organization, and the Convention on Facilitation of International Maritime Traffic of 1965 and its amendments issued by Royal Decree D/77 dated 19 Rajab 1439 [5 April 2018],
hereby decides
First
The Controls for Submitting Advance Cargo Information Imported Through Sea Ports are hereby approved in the form attached to this decision.
Second
Article 7 of the Controls Governing Customs Procedures issued by Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023], as amended by Administrative Decision 1446-99-485 dated 5 Rabi Al-Thani 1446 [8 October 2024], is hereby amended to read as follows: “The information and documents for cargo imported from sea ports must be submitted in accordance with the Controls for Submitting Advance Cargo Information Imported Through Sea Ports.”
Third
This decision must be published in the official gazette, and comes into force after the lapse of 180 (one hundred and eighty) days from the date of its publication, and it must be communicated to those required to implement it.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 19 Shawwal 1446
Corresponding to: 17 April 2025
Published in Umm Al-Qura 5084 issued on 2 May 2025.
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 System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],
after perusal of Royal Order O/84 dated 14 Safar 1442 [1 October 2020],
and after perusal of article 20 of 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
First
The Executive Regulation of the Law of the Real Estate Transaction Tax is hereby approved in accordance with the form attached.
Second
The Executive Regulation of the Law of the Real Estate Transaction Tax referred to in clause First of this decision must be published in the official gazette.
Third
This decision must be communicated to those who are required to implement it.
May Allah provide success.
Issued on: 24 Ramadan 1446
Corresponding to: 24 March 2025
Published in Umm Al-Qura 5080 issued on 9 April 2025.