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Document Type: BL - Bylaws
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-72
Year: 2019
Country: 🇸đŸ‡Ļ KSA
Official Name: Article 72 - Incentives

Ministerial Resolution No. 1535 of 2004 [Executive Bylaws]

Executive Regulations of the Income Tax System

Article 72 - Incentives

The Authority's employees of outstanding performance shall be granted awards as incentives based on recommendations by the Authority's Director General of the Authority according to the following criterion:

  1. An exceptional performance in the review and audit of taxpayers' returns and accounts that results in detection or saving for the public treasury. Entitlement to such amounts must be definitively established.

  2. Detection, collection, and making final delivery to public treasury, of a tax liability that was previously written off, lost or unknown.

  3. The award will be up to a three-month salary and shall be proportionate to the efforts exerted and amounts recovered, as follows:

    • One-month-salary award for amounts saved from SR. 50.000 to 250.000

    • [Two-month-salary award for amounts saved from SR. 250.001 to 1.000.000.][52]

    • Three-month-salary award for amounts saved of more than one million SR.

Footnotes

[52]Amended by MR No. 1/1748 dated 20/2/1427H (22/3/2006). Prior to the amendment, the entry read as follows:

'Two months' salary for amounts recovered from 251,000 riyals to 1,000,000 riyals'