These Articles constitute the Executive Bylaws for the KSA Income Tax Law, providing detailed regulations and procedures for its implementation. The Bylaws establish the necessary rules for taxpayers to ensure compliance with the Law. The provided text specifically details the repeal of Article 21, which previously classified licensed gas storage as an integral part of natural gas investment activities. This repeal, enacted by a subsequent resolution, amended the specific tax treatment applicable to this sector. Other specific provisions governed by the full scope of these Bylaws are not specified in the provided text.
Document Type: ERS - Executive Regulations Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004) Decision Number: executive-regulations-1535-article-27 Year: 2019 Country: 🇸🇦 KSA Official Name: Article 27 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC