GTL Summary:

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 32
Country: 🇸🇦 KSA
Location: Chapter 7 - Additional Rules for Determining the Tax Base
Order: 32
Last updated at: 2025-11-04 11:19:41 UTC

Chapter 7 - Additional Rules for Determining the Tax Base

Article 32 - Damages Received

Compensation amounts received shall take the character of what is compensated for.

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