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 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,

hereby decides

First

The amendments to the Executive Regulation of Excise Tax are hereby approved in accordance with the form attached.

Second

This decision comes into force upon its issuance, and it must be communicated to those required to implement it.

May Allah provide success.

Issued on: 4 Safar 1444
Corresponding to: 31 August 2022

Published in Umm Al-Qura 4949 issued on 23 September 2022.

Arabic

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.”

hereby decides

First

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.

Second

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.

May Allah provide success.

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.

Arabic

Governor of the Zakat, Tax, and Customs Authority Decision 800 dated 6 Muharram 1445

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 attached regulation,

and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021], and its amendments, which approved 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 50,000,000 (fifty million) Riyals must commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the seventh stage of linking electronic invoicing systems with the systems of the authority—as of 1 February 2024 and until the latest of 31 May 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: 6/1/1444
Corresponding to: 4/8/2022

Published in Umm Al-Qura 4991 issued on 28 July 2023.

Arabic Auto Translate

Issued on: 11/11/1443
Corresponding to: 10/6/2022

Published in Umm Al-Qura 4946 issued on 2 September 2022.

Arabic Auto Translate

Issued on: 3/11/1443
Corresponding to: 2/6/2022

Published in Umm Al-Qura 4957 issued on 18 November 2022.