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Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-50
Year: 2019
Country: 🇸đŸ‡Ļ KSA
Official Name: Article 50 - Repealed

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Footnotes

[40]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 50 read as follows:

If the taxpayer subject to natural gas investment tax is also subject to Zakat provisions administered by the Department, the taxpayer shall submit a return of its due Zakat for each year, in addition to its tax return in accordance with the provisions of the Law, and pay the due Zakat. IF tax exceeds Zakat, the taxpayer shall pay the difference after deducting the amounts of Zakat previously paid in excess of the due tax for the previous year(s).