Royal Decree No. (M/44) for the year 1448

Type:	Royal Decree
Source:	The Royal Court
Date:	1448-01-28
Document Number:	m/44
Validity:	Valid
Summary:	By AI King Salman bin Abdulaziz Al Saud issued a decree allowing the installment payment of financial fines owed to the state by private and non-profit sector establishments, with the exception of certain legal provisions related to the Law of State Revenues. The decree includes procedures for submitting requests and their review by the concerned authorities, followed by a decision from the Ministry of Finance. The decree shall come into effect 14 days after its publication in the Official Gazette and...
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By the grace of Allah Almighty
We, Salman bin Abdulaziz Al Saud
King of the Kingdom of Saudi Arabia
Based on Article (Seventy) of the Basic Law of Governance, issued by Royal Order No. (A/90) dated 27/8/1412 AH.
Based on Article (Twenty) of the Council of Ministers Law, issued by Royal Order No. (A/13) dated 3/3/1414 AH.
Based on Article (Eighteen) of the Shura Council Law, issued by Royal Order No. (A/91) dated 27/8/1412 AH.
After reviewing Shura Council Resolution No. (467/40) dated 15/1/1448 AH.
After reviewing Council of Ministers Resolution No. (105) dated 22/1/1448 AH.
We have decreed the following:
- First: Exceptionally from Articles (Twenty) and (Twenty-Two) and other relevant statutory provisions contained in the State Revenues Law - issued by Royal Decree No. (M/68) dated 18/11/1431 AH - and its executive regulations, it is permissible to pay in installments the financial fines due to the state imposed on establishments in the two sectors (private and non-profit), in accordance with rules to be adopted by the Minister of Finance within (14) days from the date of this decree, and according to the following procedures:
  - 1- The establishment submits a request to pay the imposed financial fine in installments to the concerned authority that imposed it.
  - The establishment may submit its request - in accordance with the provisions of this clause - even if it had previously submitted a request that was not approved before the effectiveness of this clause.
  - 2- The concerned authority studies the installment request - referred to in paragraph (1) of this clause - according to the rules approved by the Minister of Finance based on this clause, and refers its findings to the Ministry of Finance within (10) days from the date of receipt of the request.
  - 3- The Ministry of Finance considers what is referred to it by the concerned authority according to paragraph (2) of this clause, and decides on it within (14) days from the date of receipt.
- Second: Clause (First) of this decree shall be effective starting from the day following the lapse of (14) days from the date of its publication in the Official Gazette, and shall end on 1/1/2027 AD or upon the effectiveness of the draft State Revenues Law and its executive regulations, whichever is earlier.
- Third: It is incumbent upon His Highness the Prime Minister, the Ministers, and the heads of the concerned independent authorities - each within his jurisdiction - to implement this decree.
Salman bin Abdulaziz Al Saud