GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-26
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 26 - Distribution Activities
Last updated at: 2025-11-11 08:04:09 UTC

Article 26 - Distribution Activities

[The transportation and distribution of gas, its condensates and its liquids through distribution systems shall be regarded as a part of investment in natural gas for the taxpayer engaged in the natural gas investment sector. This does not include local distribution networks and pipeline systems established by non-gas producers after the official sale points.][18]

Footnotes

[18]Amended by Ministerial Resolution No. 2568 dated 5/9/1440H (10/5/2019). Prior to amendment, Article 26 read as follows:

'The distribution of gas and its liquids through authorised local distribution systems pursuant to the Gas Supplies and Pricing Regulations is considered a form of investment in natural gas.'

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