GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-36
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 36 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

[ARTICLE 36 REPEALED][26]

Footnotes

[26]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 36 read as follows:

'Capital gains realised by an investor resulting from partial or total transfer of his share in the company licensed to operate in the natural gas investment activities shall not be considered taxable income under the tax on natural gas investment profits; it shall be considered as income subject to income tax at a rate of 20 percent.'

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