GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-38
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 38 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

Footnotes

[28]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 38 read as follows:

'The cumulative annual cash flows shall be calculated from the first year for which the taxpayer files a tax declaration, as of the start of his activity, which is subject to natural gas investment tax'

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