GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-21
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 21 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

[ARTICLE 21 REPEALED][16]

Footnotes

[16]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 21 read as follows:

'Any person, natural or corporate, Saudi or non-Saudi, who works in the field of natural gas, natural gas liquids and gas condensates investment activity inside the Kingdom of Saudi Arabia, its special economic zones or its continental shelf shall be subject to the Natural Gas Investment Tax (NGIT)'

Fast-loading version for search engines - Click here for the interactive version