GTL Summary:

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-12
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 12 - Currency Conversion
Last updated at: 2025-11-27 14:38:44 UTC

Article 12 - Currency Conversion

Subject to currency conversion provisions of Article 30 of the Law, gains or losses from currency conversion resulting from revaluation shall not be considered for tax purposes.

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