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,

after perusal of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [23 January 2017], and its amendments,

the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,

the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority for Zakat and Income Decision 9-1-2017 dated 13 Ramadan 1438 [8 June 2017] and its amendments (the “executive regulation”),

the decisions issued by the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf,

and based on articles 2, 4, and 8 of the executive regulation,

hereby decides

First

The Scope and Definition of Excise Goods are hereby approved in accordance with the decisions issued by the ministerial committee, in the form attached.

Second

The Methodology for Calculating the Mitigation Rate for the Purposes of Calculating the Tax Due is hereby approved in the form attached.

Third

The Criteria for Calculating the Reference Retail Price and the Retail Price for the Rest of the Concentrates, Powders, Gel, or Extracts are hereby approved in the form attached.

Fourth

This decision comes into force on 1 January 2026, must be communicated to those required to implement it, and must be published in the official gazette.

May Allah provide success.

Governor Suhail bin Mohammed

Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025

Published in Umm Al-Qura 5135 issued on 1 January 2026.

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 statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],

after perusal of the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],

after perusal of the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,

after perusal of the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority of Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 [8 June 2017], and its amendments,

after perusal of Meeting of the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf Minutes 123 dated 1 June 2025,

and after perusal of board Decision 12-04-25 dated 1 Rabi Al-Awwal 1447 [24 August 2025], and board Decision by circulation 01-05-25 dated 3 Rabi Al-Thani 1447, corresponding to 25 September 2025,

hereby decides

First

The Amendments to the Executive Regulation of the Excise Tax Law are hereby approved in the form attached to this decision.

Second

This decision comes into force on 1 January 2026, and must be published in the official gazette, and it must be communicated to whoever is required to implement it.

May Allah provide success.

Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025

Published in Umm Al-Qura 5133 issued on 29 December 2025.

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 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 on a number of goods for the purpose of protecting and encouraging national industries,

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.

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

Issued on: 23 Jumada Al-Awwal 1447
Corresponding to: 14 November 2025

Published in Umm Al-Qura 5124 issued on 27 November 2025.

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 by law,

after perusal of article 9 of the Unified 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 “goods entering the state must be subject to customs taxes (duties) under the unified customs tariff and to the prescribed fees except as excluded by the provisions of this law, or by the Unified Economic Agreement of the States of the Cooperation Council for the Arab States of the Gulf or any other international agreement within the framework of the council.”

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,

the minutes of the 14th meeting of the Executive Council of the Customs Union Authority held on Wednesday, 11 Rabi Al-Awwal 1447 [3 September 2025], which includes in clause Third(7)(1) the adoption of the list of amendments (addition/deletion/modification of the description) of the clauses and subparagraphs reached by the committee on the integrated customs tariff schedule of the states of the council,

and the Executive Director of the Customs Union Authority Letter 20250473 dated 30 Rabi Al-Thani 1447 [23 October 2025], which includes the approval of all members of the Executive Council of the Customs Union Authority, on all customs items contained in the Customs Union Authority Letter 20250464 dated 20 Rabi Al-Thani 1447 [12 October 2025], regarding the customs items that were missed inadvertently,

hereby decides

First

The (addition/deletion/modification of the description) of the customs items and subparagraphs attached to this decision is hereby approved.

Second

The addition of clause 04.98 is hereby approved:

Goods transported from one customs department to another within the country, including free zones.

Third

The provisions of clause First and Second 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.

Fourth

The new customs items for sweetened beverages hereby apply from 1 January 2026.

Fifth

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: 5 Jumada Al-Awwal 1447
Corresponding to: 27 October 2025

Published in Umm Al-Qura 5124 issued on 27 November 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 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.

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 [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.

Arabic

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.

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.