GTL Summary:

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 47
Country: 🇸🇦 KSA
Location: Chapter 10 - Natural Gas Investment Tax
Order: 47
Last updated at: 2025-11-04 11:19:41 UTC

Chapter 10 - Natural Gas Investment Tax
[Repealed]

Article 47 - Natural Gas Investment Tax Base [26]

Footnotes

[26]Repealed by RD No M/70 dated 11/07/1439H (28 March 2018) with effect from 1 January 2018.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:
'The natural gas investment tax base shall be the gross income referred to in Article Forty Six of this Law, minus the expenses deductible under this Law. The amounts of royalties and surface rentals shall be considered as deductible expenses.'

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