GTL Summary:

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-46
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 46 - Repealed
Last updated at: 2025-11-27 14:38:44 UTC

Footnotes

[36]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 46 read as follows:

'In the event the taxpayer engages in the activity of natural gas processing or fractionation in permitted independent plants or in transportation of natural gas for third parties through a permitted independent pipeline, the taxpayer shall keep separate audited accounts for such activities and submit an independent tax return in respect thereof. The taxpayer shall also submit to the Department a statement of its joint revenues and expenses allocated among its various activities in the field of natural gas investment and certified by a certified public accountant licensed to work in the Kingdom.

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