GTL Summary:

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 44
Country: 🇸🇦 KSA
Location: Chapter 10 - Natural Gas Investment Tax
Order: 44
Last updated at: 2025-11-04 11:19:41 UTC

Chapter 10 - Natural Gas Investment Tax
[Repealed]

Article 44 - Natural Gas Investment Tax [23]

Footnotes

[23]Repealed by RD No M/70 dated 11/07/1439H (28 March 2018) with effect from 1 January 2018. Prior to deletion, the Article read as follows:
'A natural gas investment tax shall be imposed on every person engaged in natural gas investment, gas liquids and condensates within the Kingdom, its exclusive economic region or its continental shelf.'

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