Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1445/99/542 Implementing Phase Twelve of Linking Electronic Invoicing Systems

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 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.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1445-99-428 Implementing Phase Eleven of Linking Electronic Invoicing Systems

Arabic Auto Translate

Issued on: 15/10/1445
Corresponding to: 24/4/2024

Published in Umm Al-Qura 5030 issued on 3 May 2024.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1445-99-308 Implementing Phase 10 of the Integration of Electronic Invoicing Systems

Arabic Auto Translate

Issued on: 11/9/1445
Corresponding to: 21/3/2024

Published in Umm Al-Qura 5026 issued on 29 March 2024.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 45536 Approving the Tax Rules for Regional Headquarters

Arabic Auto Translate

Issued on: 23/7/1445
Corresponding to: 4/2/2024

Published in Umm Al-Qura 5021 issued on 23 February 2024.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 28918 Approving the Rules of Bonded Zones and Repealing Provisions Contrary to It

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 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.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 28624 Approving the Controls Governing Customs Procedures

Arabic Auto Translate

Issued on: 23/5/1445
Corresponding to: 7/12/2023

Published in Umm Al-Qura 5013 issued on 29 December 2023.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 23771 Implementing the Ninth Phase for Connecting Electronic Billing Systems

Arabic Auto Translate

Issued on: 30/4/1445
Corresponding to: 14/11/2023

Published in Umm Al-Qura 5007 issued on 17 November 2023.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 6618 Approving the Amendment to the Guidelines and Procedural Rules Relating to Tax Stamps

Arabic Auto Translate

Issued on: 14/2/1445
Corresponding to: 30/8/2023

Published in Umm Al-Qura 4997 issued on 8 September 2023.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 7121 Approving the Controls for the Temporary Admission of Consignments and Postal Packages

Arabic Auto Translate

Issued on: 8/2/1445
Corresponding to: 24/8/2023

Published in Umm Al-Qura 4997 issued on 8 September 2023.

Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 3930 Implementing Phase Eight of Linking Electronic Invoicing Systems

Arabic Auto Translate

Issued on: 22/1/1445
Corresponding to: 9/8/2023

Published in Umm Al-Qura 4994 issued on 18 August 2023.