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Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-49
Year: 2019
Country: 🇸đŸ‡Ļ KSA
Official Name: Article 49 - Repealed

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Footnotes

[39]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 49 read as follows:

The taxpayer subject to natural gas investment tax shall submit its tax return including a calculation of the due 30 percent income tax, in addition to a calculation of the payable natural gas investment tax based on the tax rate determined in accordance with the IRR. The taxpayer shall pay the income tax due in addition to the natural gas investment tax due after deducting the income tax paid.