The Board of Directors of the Zakat, Tax, and Customs Authority ("the Board"), based on the powers vested in it under Article (Five) of the Authority's Statute, issued by Council of Ministers Decision No. (570) dated 22/9/1442 AH, and based on the Royal Court President's telegram No. (23435) dated 4/4/1444 AH, which conveyed the gracious approval of the Council of Ministers' resolution No. (233) dated 29/3/1444 AH, establishing four special economic zones in the Kingdom, and pursuant to the provisions of item (Third) of the Royal Court President's telegram No. (23435) dated 4/4/1444 AH, directing the Zakat, Tax, and Customs Authority to prepare the Economic Substance Requirements and verify them annually in the special economic zones - referred to in items (First, Fourth, Fifth, and Ninth) of the aforementioned Council of Ministers decision - and to monitor the establishments operating in those zones within its jurisdiction, and after reviewing the Board's decision No. (01-01-26) dated 10/2/2026 AD, and after reviewing the presentation submitted by the Executive Management regarding the observations of Their Excellencies and Honorable Board members and the observations received from the public and government entities.
Decides the following:
- First: Approval of the draft Economic Substance Requirements Regulation for Special Economic Zones, according to the attached text of this decision.
- Second: It shall be published in the Official Gazette and shall come into effect from the date of its publication.
And Allah is the Grantor of success.