This article, which formed part of the repealed Chapter 10 on Natural Gas Investment Tax, has been officially annulled. The repeal was mandated by Royal Decree No. M/70 dated 11/07/1439H (28 March 2018), and was effective from 1 January 2018. Prior to its deletion, Article 55 acted as a default clause. It stipulated that for any situation not explicitly covered within Chapter 10, the general provisions found in other articles of the KSA Income Tax Law would apply to the taxpayer, ensuring a comprehensive application of the law.
Document Type: Tax Law Article Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004) Article Number: 55 Country: 🇸🇦 KSA Location: Chapter 10 - Natural Gas Investment Tax Order: 55 Last updated at: 2025-12-19 09:23:03 UTC
Chapter 10 - Natural Gas Investment Tax [Repealed]
Article 55 - Application of Other Law Provisions Where Not Specifically Stipulated [34]