GTL Summary:

Article 79 of the KSA Income Tax Law delineates the specific powers granted to the Minister. These powers include issuing the Implementing Regulations for the Law and any instructions or measures deemed necessary for its effective implementation. The Minister is authorised to amend the depreciation groups and rates as stipulated in Article 17 of this Law. Furthermore, the Minister can cancel tax debts and fines that have been officially determined to be uncollectible, with the specific conditions for such a determination outlined in the Regulations. The Minister may also grant remunerations to outstanding employees based on recommendations from the Department's Director General.

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 79
Country: 🇸🇦 KSA
Location: Chapter 15 - The Minister's Powers
Order: 79
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 15 - The Minister's Powers

Article 79 - The Minister's Powers

The Minister shall have the following powers:

Issuing the Implementing Regulations of this Law.
Issuing instructions and taking measures he deems necessary for the implementation of this Law.
Amending the depreciation groups and rates stipulated in Article 17 of this Law.
Canceling tax debts and fines that have been determined uncollectible. The Regulations shall specify the cases where collection is impossible.
Granting the remunerations of outstanding employees pursuant to recommendations by the Department's Director General. The Regulations shall specify the conditions and restrictions for such remuneration.

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