These Articles constitute part of the Executive Bylaws implementing the KSA Income Tax Law. The provided text details Article 48, which has since been deleted by Ministerial Resolution No. 2568 of 2019. The former article outlined the tax return filing requirements for taxpayers subject to the natural gas investment tax. It mandated a single tax return per contract, even with multiple participating entities. An exception required that any permitted independent activities, as defined under Article 52 of the Income Tax Law, be separated and reported on independent tax returns by each legal entity.
Document Type: ERS - Executive Regulations Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004) Decision Number: executive-regulations-1535-article-48 Year: 2019 Country: 🇸🇦 KSA Official Name: Article 48 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC