GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-23
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 23 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

[ARTICLE 23 REPEALED][17]

Footnotes

[17]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 23 read as follows:

The terms "Exploration, Production, Gathering and Treatment Activities" means all operations of the exploration and production sector, including geological and engineering surveys, exploration, drilling, evaluation, development, production, gathering of production and treatment and initial preparation of gas'

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