Department of Zakat and Income Tax - Saudi Arabia - Laws and By-Laws - Zakat Duty Regulations

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AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF PAKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME

CONVENTION BETWEEN THE KINGDOM OF SAUDI ARABIA AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON

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No.17/2/28/577

Date: 14/3/1376 H.

(19/10/1956)

Royal Decree

After reviewing Income Tax Law issued per Royal Decree No. 17/2/28/3321, dated 21/1/1370 H.(2/11/1950), as amended per Royal Decree No. 17/2/28/8955, dated 30/9/1370 H (5/7/1951) and Royal Decree No. 17/2/28/576, dated 14/3/1376 H. (19/10/1956);

And after reviewing Zakat Regulations issued per Royal Decree No. 17/2/28/8634, dated 29/6/1370 H. (7/4/1951), as amended per Royal Decree No. 17/2/28/8799, dated 8/9/1370 H. (13/6/1951); and reviewing the Council of Ministers' Resolution No. 31, dated 27/2/1376 H. (2/10/1956).

We decree the following:

Article 1:

Zakat duty shall be collected in full in accordance with the provisions of Islamic law (Shariah) from all Saudi persons, shareholders of Saudi companies whose all shareholders are Saudi, and Saudi shareholders of joint companies whose shareholders are Saudi and non-Saudi.

Article 2:

Royal Decree No. 17/2/28/8634, dated 29/6/1370 H (7/4/1951), and Royal Decree No. 17/2/28/8799, dated 8/9/1370 H. (1/6/1951) shall cease to be effective.

Article3:

This Decree shall be published and be effective as of 1/1/1376 H. (8/8/1956). The Council of Ministers shall issue, per recommendations by Minister of Finance, resolutions as required to put this Decree into effect.

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