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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 46
Country: 🇸đŸ‡Ļ KSA
Location: Chapter 10 - Natural Gas Investment Tax
Order: 46

Article 46 - Scope of Income

Article 46

Chapter 10 - Natural Gas Investment Tax
[Repealed]

Article 46 - Scope of Income [25]

Footnotes

[25]Repealed by RD No M/70 dated 11/07/1439H (28 March 2018) with effect from 1 January 2018.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:
'Income from natural gas investment activities shall be the gross income derived from the sale, exchange or transfer of natural gas and its liquids, gas condensates, including sulfur and other products, as well as any other incidental or non-operational income derived from the taxpayer's primary activity, regardless of its type or source, including income derived from the utilization of excess energy in a facility subject to natural gas investment tax.'