GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-52
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 52 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

Footnotes

[42]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 52 read as follows:

'The taxpayer subject to the natural gas investment tax shall maintain its books of accounts and records for the statutory period and for not less than the duration of the agreement or contract.'

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