GTL Summary:

This Ministerial Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed regulations for its implementation. The provided text highlights specific provisions, such as the former Article 52, which stipulated the record-keeping obligations for taxpayers subject to the natural gas investment tax. This specific article mandated maintaining books and records for the statutory period or the duration of the relevant agreement. It is noted that this article was subsequently deleted by Ministerial Resolution No. 2568 of 2019, reflecting updates to the regulatory framework for specific investment sectors.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-52
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 52 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC

Footnotes

[42]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 52 read as follows:

'The taxpayer subject to the natural gas investment tax shall maintain its books of accounts and records for the statutory period and for not less than the duration of the agreement or contract.'

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