GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-48
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 48 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

Footnotes

[38]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 48 read as follows:

'Every taxpayer subject to the natural gas investment tax shall submit a single tax return per contract, even if more than one legal entity participated in the implementation of the contract. In case any of the mentioned legal entities, including the taxpayer, engages in permitted independent activities under Article 52 of the Income Tax Law within the framework of a single contract, then these activities must be separated, and each legal entity shall submit an independent tax return in regard thereof.

Fast-loading version for search engines - Click here for the interactive version