GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-53
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 53 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

Footnotes

[43]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 53 read as follows:

'Upon request, the taxpayer shall be given a certificate of income tax payment and another certificate for payment of natural gas investment tax, which shall include a reference to the income tax paid, along with the certificate number and date of issuance.'

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