implementing Regulations of income Tax Law

Release Date:	1425-06-11
Release Tool:	Ministerial decision
Issuance Instrument Number:	1535
Validity:	Valid
Date of last amendment:	1445-01-08
Summary:	By AI The General Panel for Zakat and Income issued the Implementing Regulation for the Income Tax Law under Ministerial Decision No. (1535) and its amendments, which applies to resident corporate entities, including shares owned by non-Saudi individuals, with the exception of shares owned for trading purposes. The regulation includes provisions for non-resident individuals who earn income from sources in the Kingdom and defines the concept of "head office." It also addresses the conditions for the es...

Release Date:

1425-06-11

Release Tool:

Ministerial decision

Issuance Instrument Number:

1535

Validity:

Valid

Date of last amendment:

1445-01-08

Summary:

By AI

The General Panel for Zakat and Income issued the Implementing Regulation for the Income Tax Law under Ministerial Decision No. (1535) and its amendments, which applies to resident corporate entities, including shares owned by non-Saudi individuals, with the exception of shares owned for trading purposes. The regulation includes provisions for non-resident individuals who earn income from sources in the Kingdom and defines the concept of "head office." It also addresses the conditions for the es...