These Articles constitute the Executive Bylaws for the KSA Income Tax Law, issued under Ministerial Resolution No. 1535 of 2004, providing detailed implementation rules. The provided text highlights a key amendment, specifically the repeal of Article 33 by a subsequent resolution in 2019. This repealed article had previously established the official definition of a 'Facility subject to the Natural Gas Investment Tax', clarifying what property was considered part of a taxpayer's investment activities in the natural gas sector. This specific definition is now no longer in effect within these bylaws.
Document Type: ERS - Executive Regulations Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004) Decision Number: executive-regulations-1535-article-33 Year: 2019 Country: 🇸🇦 KSA Official Name: Article 33 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC