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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 15
Country: 🇸đŸ‡Ļ KSA
Location: Chapter 5 - Expenses of Earning Income
Order: 15

Article 15 - Reserves and Allocations

Article 15 - Reserves and Allocations

Chapter 5 - Expenses of Earning Income

Article 15 - Reserves and Allocations

No reserves or allocations may be deducted except allocations of doubtful debts for banks. The Regulations shall determine the rules and restrictions specifying such allocations.