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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 58406 Approving the Rules for Practising the Customs Clearance Profession

Arabic Auto Translate

Issued on: 21/9/1444
Corresponding to: 12/4/2023

Published in Umm Al-Qura 4980 issued on 5 May 2023.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 23-6-6 Approving the Implementation of the Provisions of Article 48 of the Executive Regulation of the Value Added Tax Law

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Issued on: 28/8/1444
Corresponding to: 20/3/2023

Published in Umm Al-Qura 4982 issued on 19 May 2023.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 8/2/23 Approving Amendments to Transaction Pricing Instructions

Arabic Auto Translate

Issued on: 28/8/1444
Corresponding to: 20/3/2023

Published in Umm Al-Qura 4978 issued on 14 April 2023.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 54252 Implementing Phase (Linking and Integration) of Electronic Invoicing on Group Three Targeted Establishments

Arabic Auto Translate

Issued on: 28/8/1444
Corresponding to: 20/3/2023

Published in Umm Al-Qura 4976 issued on 31 March 2023.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 13/1/23 Approving the Amendments to the Executive Regulation of the Excise Goods Tax

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,

hereby decides

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.

May Allah provide success.

Issued on: 15/7/1444
Corresponding to: 6/2/2023

Published in Umm Al-Qura 4971 issued on 24 February 2023.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 484 Amending a Paragraph of the Executive Regulation of the Income Tax Law

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Issued on: 15/4/1444
Corresponding to: 9/11/2022

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

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 13957 Applying the Provisions of the Executive Regulation for Zakat Collection to the Fiscal Years that Start before 1 January 2019

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Issued on: 23/3/1444
Corresponding to: 19/10/2022

Published in Umm Al-Qura 4955 issued on 4 November 2022.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 22-08-04 Exceptions to the Value Added Tax Refund for Eligible Real Estate Developers

Arabic Auto Translate

Issued on: 7/3/1444
Corresponding to: 3/10/2022

Published in Umm Al-Qura 4953 issued on 21 October 2022.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 14-06-22 Approving Amendments to the Executive Regulation of Excise Tax

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.

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Ministerial Decision

Zakat, Tax and Customs Authority: Decision Approving the Arrangements and Procedures for Implementing the Provisions of the Regulation on the Treatment of Non-Disclosure of Information for Tax Purposes

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.