This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. The provided text addresses Article 54, which specified that general provisions of the Income Tax Law and its Regulations apply to taxpayers subject to the natural gas investment tax where no specific provision exists. However, this Article was subsequently deleted by Ministerial Resolution No. 2568 of 2019. The provided excerpt focuses specifically on the former status and deletion of this rule concerning natural gas investments, illustrating the dynamic nature of KSA's tax implementing regulations.
Document Type: ERS - Executive Regulations Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004) Decision Number: executive-regulations-1535-article-54 Year: 2019 Country: 🇸🇦 KSA Official Name: Article 54 - Repealed
Last updated at: 2026-01-05 08:39:39 UTC