The Council of Ministers
After reviewing the correspondence received from the Royal Court No. 6193 dated 20/1/1448 AH, which includes the letter from the Secretariat of the Strategic Committee at the Council of Economic and Development Affairs No. 27403 dated 5/1/1448 AH, regarding the decision of the Strategic Committee No. (Q-11-18/26).
After reviewing the State Revenues Law, issued by Royal Decree No. (M/68) dated 18/11/1431 AH.
After reviewing the minutes prepared at the Council of Economic and Development Affairs No. (117/48/M) dated 6/1/1448 AH.
After reviewing memorandum No. (106) dated 10/1/1448 AH, prepared by the Bureau of Experts at the Council of Ministers.
After considering the Shura Council decision No. (467/40) dated 15/1/1448 AH.
After reviewing the recommendation of the General Committee of the Council of Ministers No. (811) dated 21/1/1448 AH.It is decided as follows:
First: By way of exception to Articles (Twenty) and (Twenty-Two) and other related 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 installment 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 approval of this clause, and according to the following procedures:
- 1- The establishment shall submit a request to installment the financial fine imposed on it to the competent 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 competent authority shall study the installment request - referred to in paragraph (1) of this clause - according to the rules approved by the Minister of Finance based on the issuance of this clause, and shall refer its findings thereon to the Ministry of Finance within (10) days from the date of receipt of the request.
3- The Ministry of Finance shall consider what is referred to it by the competent authority pursuant to paragraph (2) of this clause, and shall decide on it within (14) days from the date of receipt.
- 1- The establishment shall submit a request to installment the financial fine imposed on it to the competent 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.
Second: Clause (First) of this decision 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 State Revenues Law and its executive regulations, whichever is earlier.
A draft Royal Decree has been prepared accordingly, its text is attached herewith.Third: The Saudi Data and AI Authority and the National Center for Government Resource Systems - in coordination with the Ministry of Finance - shall take the necessary measures to automate the requests for installment of debts due to the state through national platforms, in accordance with the State Revenues Law and its executive regulations and the provisions contained in clauses (First) and (Second) of this decision, within (45) days from the date of this decision.
Prime Minister