GTL Summary:

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-35
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 35 - Quantities
Last updated at: 2025-11-27 14:38:44 UTC

Article 35 - Quantities

[The measurement of quantities associated with income recognition shall be based on the technical standards set by the Ministry of Energy, Industry and Mineral Resources.][25]

Footnotes

[25]Amended by Ministerial Resolution No. 2568 dated 5/9/1440H (10/5/2019). Prior to amendment, Article 35 read as follows:

'The quantities relevant to the determination of income shall be measured based on the technical standards determined by the Ministry of Petroleum and Mineral Resources.'

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