GTL Summary:

This Ministerial Resolution constitutes the Executive Bylaws for the KSA Income Tax Law. The provided excerpt, Article 53, originally specified the administrative procedure for a taxpayer to request and receive a certificate confirming payment of income tax and natural gas investment tax. This certificate was to include the amount paid, a certificate number, and its date of issuance, serving as official proof of payment for compliance purposes. It is critical to note that this specific article was subsequently deleted in its entirety by Ministerial Resolution No. 2568 of 2019, updating the regulatory framework for tax payment evidence.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-53
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 53 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC

Footnotes

[43]Deleted by Ministerial Resolution No 2568 dated 5/9/1440H (10/05/2019). Prior to deletion, Article 53 read as follows:

'Upon request, the taxpayer shall be given a certificate of income tax payment and another certificate for payment of natural gas investment tax, which shall include a reference to the income tax paid, along with the certificate number and date of issuance.'

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