GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-44
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 44 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

Footnotes

[34]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 44 read as follows:

'Any amendments made by the Department of Zakat and Income Tax to the internal rate of return and tax rate determined in accordance to the taxpayer's declaration for a certain year shall be taken into consideration when calculating the internal rate of return and tax rate for each of the following years, until such differences regarding the amendments are definitively resolved.'

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