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Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-47
Year: 2019
Country: 🇸đŸ‡Ļ KSA
Official Name: Article 47 - Repealed

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Footnotes

[37]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 47 read as follows:

'Transportation of natural gas for third parties is subject to the natural gas investment tax if the conditions stated in Article 52(b) of the Income Tax Law are met, and if 30% or more of the pipeline's capacity is allocated to third party use.'