GTL Summary:

This resolution serves as the Executive Bylaws for the KSA Income Tax Law (Royal Decree No. M/1). Article 74 establishes the effective date for both the Law and these Bylaws as 30 July 2004 (13/06/1425 H). It stipulates that the provisions apply to tax years commencing after this date. It further clarifies that the withholding tax obligations, as detailed under Article 68 of the Income Tax Law, are applicable to all payments made on or after this effective date, providing a clear timeline for compliance and implementation for all taxpayers.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-74
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 74 - Law and Regulations' Effectiveness Date
Last updated at: 2026-01-05 08:39:39 UTC

Article 74 - Law and Regulations' Effectiveness Date

The provisions of the Income Tax Law issued by Royal Decree no. M/1, dated 15/01/1425 H come into effect as of 13/06/1425 H, corresponding to 30/07/2004 as stipulated in Article 80 of the Income Tax Law published in the Official Gazette, issue no. 3990, dated 11/03/1425 H, corresponding to 30/04/2004. These Regulations shall also be deemed effective from the effective date of the Law.

The provisions of the Income Tax Law and Regulations apply to tax years that start after 13/6/1425H, corresponding to 30/07/2004.

Withholding tax provisions referred to in Article 68 of the Income Tax Law apply to payments made on or after 13/6/1425 H, corresponding to 30/7/2004.

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