GTL Summary:

This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. Based on the authority of the Income Tax Law, these Articles offer critical clarifications for taxpayers. The provided text specifically addresses the natural gas investment sector, defining key terms under Article 30. It clarifies the meaning of ‘Facilities’ as properties used for natural gas investment activities and ‘Third party’ as any person dealing with the taxpayer in this field. These definitions are essential for determining tax obligations for entities engaged in the exploration and production of natural gas.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-30
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 30 - Facilities and Third Parties
Last updated at: 2026-01-05 08:39:39 UTC

Article 30 - Facilities and Third Parties

["Facilities" means any facility or other properties used by the taxpayer to carry out natural gas investment activities. "Third party" means any natural or legal person dealing with the taxpayer, and includes any person engaged in the investment and transportation of natural gas under any agreement or contract for the exploration and production of natural gas.][21]

Footnotes

[21]Amended by Ministerial Resolution No. 2568 dated 5/9/1440H (10/5/2019). Prior to amendment, Article 30 read as follows:

'"Third party" means any natural or legal person that deals with the taxpayer. A person is considered a third party if they operate in the field of natural gas investment under any agreement or other contract for the exploration or production of natural gas.'

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