GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-27
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 27 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

[ARTICLE 27 REPEALED][19]

Footnotes

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

'The storage of gas and its liquids, licensed as an independent activity under the Gas Supplies and Pricing Regulations, shall be regarded as part of the natural gas investment activities.'

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