This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law. It provides detailed rules and interpretations for the practical application of the Law's provisions. While enacting terms are not specified in the provided text, the articles aim to clarify complex tax concepts. For instance, the excerpted Article 25 provides a specific definition for 'End User Facilities' within the natural gas and liquids sector, highlighting the Bylaws' role in defining key terms to determine tax obligations for specific industries and activities, such as the use of natural gas as fuel or feedstock in Saudi Arabia.
Document Type: ERS - Executive Regulations Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004) Decision Number: executive-regulations-1535-article-25 Year: 2019 Country: 🇸🇦 KSA Official Name: Article 25 - End User Facilities
Last updated at: 2026-01-05 08:39:39 UTC
Article 25 - End User Facilities
"End User Facilities" means those facilities that receive quantities of Natural Gas and/or Natural Gas Liquids for use as fuel, feedstock, or for onward distribution via the local distribution system, or for storage purposes.