Issued on: 18 Muharram 1446
Corresponding to: 25 July 2024
Published in Umm Al-Qura 5043 issued on 16 August 2024.
Tag: Zakat‚ Tax and Customs Authority
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.
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.
The Board of Directors of the Zakat, Tax, and Customs Authority “the Board”, based on the powers entrusted to it in article 5 of the regulation of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021], and based on clause 5 of Council of Ministers Decision 338 dated 23 Rabi Al-Thani 1445 [7 November 2023], which ensures that the Zakat, Tax, and Customs Authority issues—within 60 days from the date of entry into force of this decision—the tax rules for the entities that hold the activity of the “regional headquarters of international companies”, including all controls related to tax incentives, provisions for abuse, the identification of violations and penalties related to tax incentives, and the identification of the list of actual economic substance requirements in coordination with the Ministry of Investment, and the authority must verify that these requirements are met annually and hereby decides the following:
First
The Tax Rules for the Regional Headquarters are hereby approved in accordance with 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.
Published in Umm Al-Qura 5021 issued on 23 February 2024.
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 75 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], containing the powers of the governor regarding the issuance of rules and conditions relating to the deposit of goods in warehouses,
after perusal of article 7 of the System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],
and after perusal of the Rules and Conditions for the Establishment of Bonded Zones and Warehouses issued by Administrative Decision 132717 dated 25 Muharram 1441 [24 September 2019],
hereby decides
First
The Rules of Bonded Zones are hereby approved in the form attached to this decision.
Second
These rules hereby replace the Rules and Conditions for the Establishment of Bonded Zones and Warehouses issued by Administrative Decision 132717 dated 25 Muharram 1441 [24 September 2019], and repeal all provisions contrary to them.
Third
This decision must be communicated to those required to implement it, and must be published in the official gazette, and comes into force on the date specified for its entry into force.
May Allah provide success.
The Governor
Suhail bin Mohammed Abanmi
Issued on: 25/5/1445
Corresponding to: 9/12/2023
Published in Umm Al-Qura 5018 issued on 2 February 2024.
The Governor of the Zakat, Tax, and Customs Authority
based on the powers entrusted to him by law,
after perusal of article 7 of the Law of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],
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 in 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,
hereby decides
First
The Controls Governing Customs Procedures are hereby approved in the form attached to this decision.
Second
These controls hereby repeal all decisions, instructions, and circulars in conflict with them.
Third
This decision must be communicated to those required to implement it, and must be published in the official gazette, and these controls come into force on the date specified for their entry into force.
May Allah provide success.
The Governor
Suhail bin Mohammed Abanmi
Issued on: 23/5/1445
Corresponding to: 7/12/2023
Published in Umm Al-Qura 5013 issued on 29 December 2023.
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], and based on paragraph (a) of article 6 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
All persons subject to the Electronic Invoicing Regulation whose annual revenues subject to value added tax for the year 2021 or the year 2022 exceed 30,000,000 (thirty million) Riyals must commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the ninth phase of linking electronic invoicing systems with the systems of the authority—as of 1 June 2024 and until the latest of 30 September 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.
The Governor
Suhail bin Mohammed Abanmi
Issued on: 30/4/1445
Corresponding to: 14/11/2023
Published in Umm Al-Qura 5007 issued on 17 November 2023.