GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-30
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 30 - Facilities and Third Parties
Last updated at: 2025-11-11 08:04:09 UTC

Article 30 - Facilities and Third Parties

["Facilities" means any facility or other properties used by the taxpayer to carry out natural gas investment activities. "Third party" means any natural or legal person dealing with the taxpayer, and includes any person engaged in the investment and transportation of natural gas under any agreement or contract for the exploration and production of natural gas.][21]

Footnotes

[21]Amended by Ministerial Resolution No. 2568 dated 5/9/1440H (10/5/2019). Prior to amendment, Article 30 read as follows:

'"Third party" means any natural or legal person that deals with the taxpayer. A person is considered a third party if they operate in the field of natural gas investment under any agreement or other contract for the exploration or production of natural gas.'

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