Tag: Zakat‚ Tax and Customs Authority

Arabic

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.

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 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.

Arabic

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 [19 November 2020], based on article 6(a) of the aforementioned regulation,  and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021], and its amendments, which stipulates 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 or for the year 2023 exceed 1,500,000 (one million five hundred thousand) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and notices, and sharing their data with the authority—the twentieth stage of linking electronic invoicing systems with the systems of the authority—as of 1 August 2025 and until 31 October 2025 at the latest.

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: 21 Rajab 1446
Corresponding to: 21 January 2025

Published in Umm Al-Qura 5068 issued on 7 February 2025.

Arabic

The Governor of 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 [19 November 2020],

based on article 6(a) of the aforementioned regulation,

and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including 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 or for the year 2023 exceed 1,750,000 (one million 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 fourteenth stage of linking electronic invoicing systems with the systems of the authority—as of 1 July 2025, and until the latest of 30 September 2025.

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: 22 Jumada Al-Thani 1446
Corresponding to: 23 December 2024

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

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 System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],

after perusal of article 52 of the Value Added Tax Law issued by Royal Decree D/113 dated 2 Dhu Al-Qa’dah 1438 [25 July 2017] and its amendments,

after perusal of the Executive Regulation of the Value Added Tax Law issued by the Board of Directors of the [former] General Authority for Zakat and Income Decision 3839 dated 14 Dhu Al-Hijja 1438 [5 September 2017] and its amendments,

after perusal of board Decision 01-02-24 dated 14 Ramadan 1445 [24 March 2024],

after perusal of board Decision 06-04-24 dated 21 Safar 1446 [25 August 2024],

and after perusal of the instructions of the chairman of the board at the fifth meeting of 2024,

hereby decides

First

The Amendments to the Executive Regulation of the Value Added Tax Law are hereby approved in the form attached, and come into force from the date of their publication in the official gazette.

Second

The representative of the tax group registered with the authority must be granted, prior to the issuance of this decision, a period not exceeding 180 days starting from the date of publication of this decision, to rectify the status of the tax group in accordance with the amendments provided in the provisions of article 10 of the Executive Regulation of the Value Added Tax Law referred to in clause First of this decision.

Third

As an exception to clause First of this decision, the provisions stipulated in article 47(3) of the Executive Regulation of the Value Added Tax Law referred to in clause First of this decision come into force starting from 1 January 2026.

Fourth

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

May Allah provide success.

Issued on: 17 Jumada Al-Awwal 1446
Corresponding to: 19 November 2024

Published in Umm Al-Qura 5082 issued on 18 April 2025.

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 system of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021], after perusal of the Agreement on Trade Facilitation for which the Kingdom deposited its instrument of accession on 28 July 2016, and the provisions of article 7 regarding the trade facilitation measure for authorized economic operators approved by the member states of the agreement, and after perusal of board Decision 10-02-24 dated 14 Ramadan 1445 [24 March 2024], and Decision 07-04-24 dated 21 Safar 1446 [25 August 2024],

hereby decides

First

The Update of the Policy of the Authorized Economic Operator Program is hereby approved, in the form attached to this decision.

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.

Issued on: 10 Rabi Al-Thani 1446
Corresponding to: 13 October 2024

Published in Umm Al-Qura 5065 issued on 17 January 2025.

Arabic

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 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] and its executive regulation, and based on the powers entrusted to the Director General by the Common Customs Law and its executive regulation relating to the issuance of requirements, instructions, and controls for a number of customs procedures, and with the aim of unifying the regulatory reference for these procedures,

after perusal of the Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [6 December 2023], Approving the Controls Regulating Customs Procedures,

hereby decides

First

The amendments to some articles of the Rules of Customs Procedures issued in accordance with Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [6 December 2023] are hereby approved in the form attached to this decision.

Second

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: 5 Rabi Al-Thani 1446
Corresponding to: 9 October 2024

Published in Umm Al-Qura 5054 issued on 1 November 2024.

Arabic Auto Translate

Issued on: 19 Rabi Al-Awwal 1446
Corresponding to: 23 September 2024

Published in Umm Al-Qura 5050 issued on 4 October 2024.

Arabic Auto Translate

Issued on: 18 Muharram 1446
Corresponding to: 25 July 2024

Published in Umm Al-Qura 5043 issued on 16 August 2024.

Arabic

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 [20 November 2020], based on article 6(a) of the aforementioned regulation, and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021], and its amendments, which includes 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 or for the year 2023 exceed 5,000,000 (five million) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the fourteenth stage of linking electronic invoicing systems with the systems of the authority—as of 1 February 2025, and until the latest of 30 April 2025.

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: 11 Muharram 1446
Corresponding to: 17 July 2024

Published in Umm Al-Qura 5040 issued on 26 July 2024.