Tag: Zakat, Tax and Customs Authority

Arabic

The Board of Directors of the Zakat, Tax, and Customs Authority “the board”,

based on the powers entrusted to the board in article 5 of the statute of the authority approved by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021], Royal Order 54152 dated 5 Rajab 1447 [25 December 2025], and what is stated in clause First, “Value added tax is hereby not due on real estate supplies to an individual who did not engage in a real estate activity on an ongoing and regular basis for the purpose of generating income—before the entry into force of the provisions of the Real Estate Transaction Tax on 17 Safar 1442 [4 October 2020]—unless that individual carried out more than one supply—within 12 months—the total value of which exceeds the mandatory registration threshold in accordance with the Unified Agreement on Value Added Tax of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],” and clause Fourth, “An individual who is liable for value added tax on his real estate supplies is hereby exempted from the tax penalties—not paid—imposed on him in accordance with the Value Added Tax Law from its entry into force on 14 Rabi Al-Thani 1439 [1 January 2018] until the entry into force of the provisions of the Real Estate Transaction Tax on 17 Safar 1442 [4 October 2020], and this must be after the payment of the principal amount of the tax due. The exemption must not include penalties imposed due to tax evasion.” in implementation of the provisions of clause Fifth of the Royal Order, “The Zakat, Tax and Customs Authority shall establish the mechanisms and procedures necessary to implement the provisions of the above clauses, and shall issue them by a decision of its board of directors”, after perusal of articles 50 and 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, and after perusal of the minutes of the fourth meeting of the board for the year 2026,

hereby decides

First

The Mechanisms and Procedures Necessary for the Implementation of the Provisions of Royal Order 54152 dated 5 Rajab 1447 [25 December 2025] are hereby approved in the form attached to this decision.

Second

This decision comes into force on the date of its publication in the official gazette, and the date of publication is equivalent to the date of approval of these mechanisms and procedures, and it must be communicated to those required to implement it.

May Allah provide success.

Issued on: 3 Rabi Al-Awwal 1448
Corresponding to: 16 August 2026

Published in Umm Al-Qura 5189 issued on 13 October 2026.

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,

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 reviewing the request of the Ministry of Industry and Mineral Resources regarding amending the customs tariff category for a number of goods for the purpose of protecting and encouraging national industries.

hereby decides

First

The tariff 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

#	Customs Code	Description	New Customs Tariff	Reason for Amending the Customs Tariff Category
1	151710900000	– – Other	10%	For the purpose of protecting and encouraging national industries
2	732620300000	– – – Ties for animal feed	10%	For the purpose of protecting and encouraging national industries

Issued on: 15 Safar 1448
Corresponding to: 29 July 2026

Published in Umm Al-Qura 5178 issued on 21 August 2026.

Arabic

The Governor of the Zakat, Tax, and Customs Authority,

based on the powers entrusted to him by law,

in pursuance of the interest of work,

after perusal of Council of Ministers Decision 637 dated 29 Sha’ban 1447 [17 February 2026] approving the Controls for the Stay of Vehicles Registered in one of the States of the Cooperation Council for the Arab States of the Gulf in the Kingdom of Saudi Arabia,

and after perusal of article 6 of the mentioned controls, which stipulates that the Governor of the Zakat, Tax, and Customs Authority, in coordination with the Ministry of Interior, shall issue the necessary decisions to implement these controls,

hereby decides

First

The Executive Procedures for the Controls for the Stay of Vehicles Registered in One of the States of the Cooperation Council for the Arab States of the Gulf is hereby approved, in the form attached to this decision.

Second

Vehicles present within the Kingdom before the entry into force of the controls are hereby granted a rectification period of 90 days, calculated from the date of entry into force of the controls.

Third

This decision must be published in the official gazette, and comes into force on the date of entry into force of the controls, and it must be communicated to those required to implement it.

May Allah provide success.

Governor
Suhail bin Mohammed Abanmi

Issued on: 13 Safar 1448
Corresponding to: 27 July 2026

Published in Umm Al-Qura 5178 issued on 21 August 2026.

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],
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 registered with the authority for value-added tax purposes before the date of entry into force of this decision whose revenues exceed 187,500 (one hundred and eighty-seven thousand and five hundred) Saudi Riyals, and who are subject to the electronic invoicing regulation, shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—as phase 25 of linking electronic invoicing systems with the systems of the authority—as of 1 February 2027.

Second

The authority shall notify persons who meet the criteria stipulated in clause First of 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: 7 Safar 1448
Corresponding to: 21 July 2026

Published in Umm Al-Qura 5174 issued on 24 July 2026.

Arabic

The Governor of the Zakat, Tax, and Customs Authority,

based on the powers entrusted to him by law,

in pursuance of the interest of work,

after perusal of the Unified Customs Law 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 Unified Customs Law and its executive regulation relating to the issuance of requirements, instructions, and controls for a number of customs procedures and the determination of rules and conditions relating to the deposit of goods in warehouses,

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

and Administrative Decision 28918 dated 25 Jumada Al-Awwal 1445 [9 December 2023], Approving the Rules of Bonded Warehouses,

hereby decides

First

The amendments to the Controls Regulating Customs Procedures issued by Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023] and its amendments are hereby approved in the form attached to this decision.

Second

The amendment to the Rules of Bonded Warehouses issued by Administrative Decision 28918 dated 25 Jumada Al-Awwal 1445 [9 December 2023] is hereby approved in the form attached to this decision.

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: 3 Muharram 1448
Corresponding to: 18 June 2026

Published in Umm Al-Qura 5167 issued on 26 June 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 Shawwal 1442 [3 June 2021],

based on the President of the Royal Court Telegram 23435 dated 4 Rabi Al-Thani 1444 [29 October 2022], conveying the approval of the Council of Ministers decision 233 dated 29 Rabi Al-Awwal 1444 [25 October 2022], which provides for the establishment of four special economic zones in the Kingdom,

and the provisions of clause Third of Royal Court File 23435 dated 4 Rabi Al-Thani 1444 [29 October 2022], which directs the Zakat, Tax, and Customs Authority to prepare the actual Economic Substance Requirements and verify them annually in the special economic zones—referred to in clauses First, Fourth, Fifth, and Ninth of the mentioned Council of Ministers Decision—and to monitor the establishments operating in those zones within the scope of its mandate,

after perusal of board Decision 26-01-01 dated 10 February 2026,

and after perusal of the presentation submitted by the executive management regarding the views of the members of the board, and the views received from the public and government entities,

hereby decides

First

The draft Regulation on the Actual Economic Requirements for Special Economic Zones is hereby approved in accordance with the form attached to this decision.

Second

This must be published in the official gazette, and comes into force on the date of its publication.

May Allah provide success.

Issued on: 10 Shawwal 1447
Corresponding to: 29 March 2026

Published in Umm Al-Qura 5176 issued on 7 August 2026.