GTL Summary:

Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-54
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 54 - Repealed
Last updated at: 2025-11-11 08:04:09 UTC

Footnotes

[44]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 54 read as follows:

'Where no specific provision is stated in this Chapter, the other provisions of the Income Tax Law and its Regulations shall apply to the taxpayer subject to natural gas investment tax.'

CategoryFailure to register (Saudi Riyal)

Natural person

1,000

Stock capital company

10,000

Other entities

5,000

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