GTL Summary:

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 52
Country: 🇸🇦 KSA
Location: Chapter 10 - Natural Gas Investment Tax
Order: 52
Last updated at: 2025-11-04 11:19:41 UTC

Chapter 10 - Natural Gas Investment Tax
[Repealed]

Article 52 - Income Subject to Income Tax in Addition to Natural Gas Investment Tax [31]

Footnotes

[31]Repealed by RD No M/70 dated 11/07/1439H (28 March 2018) with effect from 1 January 2018.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 taxpayer is subject to income tax stipulated under paragraph (b) of Article Seven of this Law on the following:

  1. Its income from processing or fractionation of natural gas in a licensed independent plant.

  2. Its income from transporting natural gas for a third party through a licensed independent pipeline.'

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Article 51 - Separate Tax Base and Reporting for Gas Contracts and Activities
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