GTL Summary:

This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. Specifically, Article 70 clarifies the conditions under which tax liabilities and financial penalties may be written off, implementing Article 79(d) of the Law. Such waivers require a Ministerial decision and are applicable in cases of court-ruled bankruptcy, the death of a taxpayer leaving no estate, the liquidation of a capital company with no remaining assets to cover the debt, or where all official recovery actions have been exhausted without success. This ensures a clear framework for tax debt relief.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-70
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 70 - Writing off Tax Liability and Penalties
Last updated at: 2026-01-05 08:39:39 UTC

Article 70 - Writing off Tax Liability and Penalties

For purposes of Article 79(d) of the Income Tax Law, tax liability and penalties shall be waived by a decision of the Minister in the following cases:

  1. Bankruptcy of a taxpayer pursuant to a judicial ruling.

  2. Death of a natural person and proof that there was no property left to recover the debt.

  3. Absence of movable or immovable property of a liquidated capital company to recover debt.

  4. Debt amounts for which all recovery actions have been undertaken without success.

Fast-loading version for search engines - Click here for the interactive version