GTL Summary:

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 53
Country: 🇸🇦 KSA
Location: Chapter 10 - Natural Gas Investment Tax
Order: 53
Last updated at: 2025-11-04 11:19:41 UTC

Chapter 10 - Natural Gas Investment Tax
[Repealed]

Article 53 - Exemption for Petroleum Producers from Natural Gas Investment Tax [32]

Footnotes

[32]Repealed by RD No M/70 dated 11/07/1439H (28 March 2018) with effect from 1 January 2018.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 provisions of this Chapter shall not apply to any company engaged in the production of petroleum or the production of both petroleum and natural gas, with respect to such company's activities within its areas of operations or concession, as delineated upon the effectiveness of this Law.'

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