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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 28
Country: 🇸🇦 KSA
Location: Chapter 7 - Additional Rules for Determining the Tax Base
Order: 28

Article 28 - Joint Property

Chapter 7 - Additional Rules for Determining the Tax Base

Article 28 - Joint Property

Income or expenses relating to jointly-owned property shall be apportioned among partners in proportion to their respective shares in the property.