GTL Summary:

This Resolution represents the Executive Bylaws implementing the KSA Income Tax Law. The provided Article 31 offers a specific definition for the 'main activity' of taxpayers engaged in the natural gas investment and transportation sector. It clarifies that such activity includes all operations authorised under an agreement, contract, or license for the exploration and production of natural gas. It also covers work licensed under the Gas Supplies and Pricing Regulations, including any independent licensed activities, thereby establishing a clear scope for tax purposes within this critical industry. The article ensures precise application of tax law to this sector.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-31
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 31 - Main Activity
Last updated at: 2026-01-05 08:39:39 UTC

Article 31 - Main Activity

[The "main activity" of the taxpayer engaged in natural gas investment and transportation means the activity or activities authorized under an agreement or contract for the exploration and production of natural gas, or those licensed under the Gas Supplies and Pricing Regulations to conduct work in the field of natural gas investment, including any licensed independent activities.][22]

Footnotes

[22]Amended by Ministerial Resolution No. 2568 dated 5/9/1440H (10/5/2019). Prior to amendment, Article 31 read as follows:

'The "main activity" of the taxpayer subject to the Natural Gas Investment Tax means the activity or activities permitted under an agreement or contract for the exploration and production of natural gas, or those licensed under the Gas Supplies and Pricing Regulations for carrying out operations in the field of natural gas investment, including licensed independent activities.'

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