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 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.

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.

Arabic

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.

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 [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.

Arabic Auto Translate

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

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

Arabic

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

based on the powers entrusted to him by law, based on what the interest of work requires, and based on the Common Customs Law of the Cooperation Council for the Arab States of the Gulf articles 89 and 90, issued by Royal Decree D/41 dated 13 Dhu Al-Qa’dah 1423 [16 January 2003], which includes the provisions for temporary admission,

after perusal of article 7 of the Executive Regulation of the Unified Customs System article 7 issued by Ministerial Decision 2748 dated 25 Dhu Al-Qa’dah 1423 [28 January 2003], which stipulates that “the director general shall issue instructions specifying the conditions that must be met to grant temporary admission to the rest of the types of goods mentioned in article 90 of the Common Customs Law, provided that the period of admission does not exceed six months.”

hereby decides

First

The Controls for the Temporary Admission of Consignments and Postal Packages 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.

May Allah provide success.

The Governor
Suhail bin Mohammed Abanmi

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

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

Arabic Auto Translate

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

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

Arabic Auto Translate

Issued on: 7/1/1445
Corresponding to: 25/7/2023

Published in Umm Al-Qura 4993 issued on 11 August 2023.

Arabic

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 system of the authority approved by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021], based on articles 2, 10, and 52 of the Value Added Tax Law promulgated by Royal Decree 113 dated 2 Dhu Al-Qa’dah 1438 [26 July 2017] and its amendments, and after perusal of the Executive Regulation of the Value Added Tax Law previously issued by the board of directors of the General Authority for Zakat and Income Decision 3839 dated 14 Dhu Al-Hijja 1438 [6 September 2017] and its amendments,

The council hereby decides

First

The Amendment to the Executive Regulation of the Value Added Tax Law previously issued by the Board of Directors of the General Authority for Zakat and Income Decision 3839 dated 14 Dhu Al-Hijja 1438 [6 September 2017] and its amendments are hereby approved in accordance with the form attached.

Second

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

May Allah provide success.

Issued on: 26/11/1444
Corresponding to: 15/6/2023

Published in Umm Al-Qura 4987 issued on 23 June 2023.

Arabic Auto Translate

Issued on: 24/11/1444
Corresponding to: 13/6/2023

Published in Umm Al-Qura 4986 issued on 16 June 2023.