Issued on: 21/9/1444
Corresponding to: 12/4/2023
Published in Umm Al-Qura 4980 issued on 5 May 2023.
Issued on: 21/9/1444
Corresponding to: 12/4/2023
Published in Umm Al-Qura 4980 issued on 5 May 2023.
Issued on: 28/8/1444
Corresponding to: 20/3/2023
Published in Umm Al-Qura 4982 issued on 19 May 2023.
Issued on: 28/8/1444
Corresponding to: 20/3/2023
Published in Umm Al-Qura 4978 issued on 14 April 2023.
Issued on: 28/8/1444
Corresponding to: 20/3/2023
Published in Umm Al-Qura 4976 issued on 31 March 2023.
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,
First: The Amendments to the Excise Tax Executive Regulation issued by the—former—Board of Directors of the General Authority for Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 are hereby approved in the form attached.
Second: This decision comes into force on the date of its publication in the official gazette, and it must be communicated to those required to implement it.
Issued on: 15/7/1444
Corresponding to: 6/2/2023
Published in Umm Al-Qura 4971 issued on 24 February 2023.
Issued on: 15/4/1444
Corresponding to: 9/11/2022
Published in Umm Al-Qura 4957 issued on 18 November 2022.
Issued on: 23/3/1444
Corresponding to: 19/10/2022
Published in Umm Al-Qura 4955 issued on 4 November 2022.
Issued on: 7/3/1444
Corresponding to: 3/10/2022
Published in Umm Al-Qura 4953 issued on 21 October 2022.
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, after perusal of the Board of Directors of the General Authority for Zakat and Income Decision 9-1-19 dated 5 Ramadan 1438 and its amendments, and after perusal of the board decision 17-4-22 dated 20 Dhu Al-Qa’dah 1443,
The amendments to the Executive Regulation of Excise Tax are hereby approved in accordance with the form attached.
This decision comes into force upon its issuance, and it must be communicated to those required to implement it.
Issued on: 4 Safar 1444
Corresponding to: 31 August 2022
Published in Umm Al-Qura 4949 issued on 23 September 2022.
The Minister of Finance,
based on the powers entrusted to him by law,
and based on article 7 of the Special Regulation on the Treatment of Non-Disclosure of Information for Tax Purposes in accordance with the provisions of the Agreements to which the Kingdom of Saudi Arabia is a party, issued by Council of Ministers Decision 706 dated 30 Dhu Al-Qa ‘dah 1438 [22 August 2017], which stipulates that “the Minister of Finance, in coordination with the General Authority for Zakat and Income, shall issue the necessary arrangements and procedures for the implementation of the provisions of this regulation.”
The arrangements and procedures for the implementation of the provisions of the regulation on the treatment of non-disclosure of information for tax purposes in accordance with the provisions of the agreements to which the Kingdom of Saudi Arabia is a party are hereby approved in the form attached.
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 of its publication.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 20/1/1444
Corresponding to: 18/8/2022
Published in Umm Al-Qura 4945 issued on 26 August 2022.