GTL Summary:

Article 80 stipulates that the Law will be published in the Official Gazette and enters into force 90 days thereafter. It applies to taxable years beginning after its effective date; years starting on or before this date are governed by prior laws. The Article explicitly repeals several key pieces of previous legislation, including the Income Tax Law (Royal Decree No. 3321), the Additional Income Tax on Oil and Hydrocarbons Law (Royal Decree No. 7634), and the Natural Gas Investment Tax Law (Royal Decree No. M/37). A specific provision states that the tax withholding rules outlined in Article 68 become effective immediately from the Law's entry into force.

Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 80
Country: 🇸🇦 KSA
Location: Chapter 16 - Concluding Provisions
Order: 80
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 16 - Concluding Provisions

Article 80 - The Law's Entry into Force

  1. This Law shall be published in the Official Gazette and shall enter into force after 90 days from its publication date.

  2. This Law shall apply to taxable years beginning after the date of its entry into force. As for taxable years starting on or prior to the date of its entry into force, they shall be subject to tax laws in effect prior to the issuance of this Law.

  3. This Law shall repeal the Income Tax Law issued by Royal Decree No. (3321) dated 21/1/1370H and its amendments, the Law of Additional Income Tax on Companies Engaged in Production of Oil and Hydrocarbons issued by Royal Decree No. (7634) dated 16/3/1370H and its amendments, and the Natural Gas Investment Tax Law issued by Royal Decree No. (M/37) dated 25/6/1424H.

  4. Tax withholding provisions stipulated in Article 68 of this Law shall become effective from the date the Law enters into force.

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