This article, now repealed, originally defined the income sources subject to standard income tax in addition to the Natural Gas Investment Tax. According to its provisions before deletion, a taxpayer was liable for tax under Article 7(b) on income derived from two specific activities. These were the processing or fractionation of natural gas within a licensed independent plant, and the income generated from transporting natural gas for a third party through a licensed independent pipeline. This article was officially repealed by Royal Decree No. M/70 of 1439H, with the change effective from 1 January 2018.
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: 2025-12-19 09:23:03 UTC
Chapter 10 - Natural Gas Investment Tax [Repealed]
Article 52 - Income Subject to Income Tax in Addition to Natural Gas Investment Tax [31]