GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-51
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 51 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

Footnotes

[41]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 51 read as follows:

'Without prejudice to the rules relating to the statutory period for assessment (the extent allowed for tax re- assessment), a statutory prohibition to collect the tax resulting from a correction of an error in the assessment of tax for one year or more shall not prevent recalculating the correct internal rate of return and then calculating the due tax for all the following years that may be reassessed as per the regulations.'

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