Issued on: 22 Jumada Al-Thani 1446
Corresponding to: 23 December 2024
Published in Umm Al-Qura 5063 issued on 5 January 2025.
Tag: Zakat‚ Tax and Customs Authority
Issued on: 10 Rabi Al-Thani 1446
Corresponding to: 13 October 2024
Published in Umm Al-Qura 5065 issued on 17 January 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 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.
Issued on: 19 Rabi Al-Awwal 1446
Corresponding to: 23 September 2024
Published in Umm Al-Qura 5050 issued on 4 October 2024.
Issued on: 18 Muharram 1446
Corresponding to: 25 July 2024
Published in Umm Al-Qura 5043 issued on 16 August 2024.
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.
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 [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 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 7,000,000 (seven million) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the tenth stage of linking electronic invoicing systems with the systems of the authority—as of 1 January 2025, and until the latest of 31 March 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 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: 6 Dhu Al-Hijja 1445
Corresponding to: 12 June 2024
Published in Umm Al-Qura 5036 issued on 28 June 2024.
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 decision 2-6-20 of the board of directors of the authority, 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 of 15 Shawwal 1442 [27 May 2021] and its amendments, containing the approval of the controls and 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, On all persons subject to the Electronic Invoicing Regulation whose annual revenue exceeds the value added tax for the year 2022, or for the year 2023, 10,000,000 (ten million) Riyals, the obligation to link their electronic invoicing systems, sending electronic invoices and electronic notices, sharing its data with the authority—Phase Twelve of connecting electronic invoicing systems with the systems of the authority—as of 1 December 2024, to no later than 28 February 2025.
Second
The authority shall notify persons who meet the criteria stipulated in this decision using the means of communication with 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 on the official gazette.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 13 Dhu Al-Qa’dah 1445
Corresponding to: 21 May 2024
Published in Umm Al-Qura 5034 issued on 31 May 2024.
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 board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442, and 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 include 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 15,000,000 (fifteen million) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notifications, and sharing their data with the authority—as phase eleven of connecting electronic invoicing systems with the systems of the authority—as of 1 November 2024, and at the latest 31 January 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: 15/10/1445
Corresponding to: 24/4/2024
Published in Umm Al-Qura 5030 issued on 3 May 2024.
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 25,000,000 (twenty-five million) Riyals must commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the tenth stage of linking electronic invoicing systems with the systems of the authority—as of 1 October 2024, and until the latest of 31 December 2024.
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 on the official gazette.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 11/9/1445
Corresponding to: 21/3/2024
Published in Umm Al-Qura 5026 issued on 29 March 2024.