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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 54
Country: 🇸đŸ‡Ļ KSA
Location: Chapter 10 - Natural Gas Investment Tax
Order: 54

Article 54 - Non-application of Article 7(c) to Gas Investment Tax Base

Article 54 - Non-application of Article 7(c) to Gas Investment Tax Base[33]

Chapter 10 - Natural Gas Investment Tax
[Repealed]

Article 54 - Non-application of Article 7(c) to Gas Investment Tax Base [33]

Footnotes

[33]Repealed by RD No M/70 dated 11/07/1439H (28 March 2018) with effect from 1 January 2018.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 paragraph (c) of Article Seven of this Law shall not apply to the gas investment tax base for any taxpayer subject to the natural gas investment tax.'.