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Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-12
Year: 2019
Country: 🇸đŸ‡Ļ KSA
Official Name: Article 12 - Currency Conversion

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Article 12 - Currency Conversion

Subject to currency conversion provisions of Article 30 of the Law, gains or losses from currency conversion resulting from revaluation shall not be considered for tax purposes.