GTL Summary:

Ministerial Resolution No. 1535 of 2004 establishes the Executive Bylaws for the implementation of the Saudi Arabian Income Tax Law. These regulations provide detailed guidance on the application of the law, ensuring clarity for taxpayers and tax authorities. The provided text from Article 22 specifically addresses the natural gas sector, offering precise legal definitions for key terms such as 'Natural Gas', 'Gas', and 'Dry Gas'. These definitions are aligned with other specialised national regulations, including the Upstream Rules for Non-associated Gas Activities and the Gas Supplies and Pricing Regulations, to standardise terminology for tax purposes.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-22
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 22 - Natural Gas Definitions
Last updated at: 2026-01-05 08:39:39 UTC

Article 22 - Natural Gas Definitions

The term "Natural Gas" shall have one of the following meanings, depending on its rank within the chain of gas industry activities:

  1. "Natural Gas" as defined in the Upstream Rules for Non-associated Gas Activities in the Kingdom of Saudi Arabia.

  2. "Gas" as defined in the Gas Supplies and Pricing Regulations.

  3. "Dry Gas" as defined in the Gas Supplies and Pricing Regulations.

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