GTL Summary:

This Resolution constitutes the Executive Bylaws for implementing the KSA Income Tax Law. The provided text specifically references Article 44, which, prior to its deletion, addressed the treatment of tax authority amendments. It mandated that adjustments made by the Department of Zakat and Income Tax (now ZATCA) to a taxpayer's declared internal rate of return and tax rate for one year must be factored into the calculations for subsequent years. This procedural rule was applicable until any disputes regarding the amendments were definitively resolved, ensuring consistency during the review period. Other topics are not specified in the Text.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-44
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 44 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC

Footnotes

[34]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 44 read as follows:

'Any amendments made by the Department of Zakat and Income Tax to the internal rate of return and tax rate determined in accordance to the taxpayer's declaration for a certain year shall be taken into consideration when calculating the internal rate of return and tax rate for each of the following years, until such differences regarding the amendments are definitively resolved.'

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