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Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-22
Year: 2019
Country: 🇸đŸ‡Ļ KSA
Official Name: Article 22 - Natural Gas Definitions

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Article 22 - Natural Gas Definitions

The term "Natural Gas" shall have one of the following meanings, depending on its rank within the chain of gas industry activities:

  1. "Natural Gas" as defined in the Upstream Rules for Non-associated Gas Activities in the Kingdom of Saudi Arabia.

  2. "Gas" as defined in the Gas Supplies and Pricing Regulations.

  3. "Dry Gas" as defined in the Gas Supplies and Pricing Regulations.