Tag: Zakat‚ Tax and Customs Authority

Arabic

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Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003], which stipulates that customs duties are imposed, amended, and repealed by the legal instrument in force in each of the member states, taking into account the decisions issued by the council states in this regard and the provisions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.

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 [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.

Arabic

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.

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.