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Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-29
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 29 - Exchange or Transfer

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Article 29 - Exchange or Transfer

"Exchange or Transfer" occurs when Natural Gas, Natural Gas Liquids, Gas Condensate or other products or services move between tax-independent activities of one taxpayer or of related parties.