GTL Summary:

This Ministerial Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation guidelines. The provided text outlines the provisions of Article 47, which has since been deleted. This article formerly specified the conditions under which the transportation of natural gas for third parties was subject to the natural gas investment tax. Taxability was contingent on meeting the conditions in Article 52(b) of the Income Tax Law and allocating 30% or more of the pipeline's capacity to third-party use, clarifying the tax base for specific energy sector activities.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-47
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 47 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC

Footnotes

[37]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 47 read as follows:

'Transportation of natural gas for third parties is subject to the natural gas investment tax if the conditions stated in Article 52(b) of the Income Tax Law are met, and if 30% or more of the pipeline's capacity is allocated to third party use.'

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