Maha Abualfaraj


On 15 September 2023, several amendments to the Implementing Regulations to the Income Tax Law (the “IRTL”) and the Implementing Regulations for the Collecting of Zakat were published in the official Saudi Gazette (Umm Al Qura). The amendments came pursuant to the Minister of Finance Resolution No. (25) dated 08/01/1445H.  Key observations The amendments to the RITL reflect the proposed changes published in May 2023 for public consultation. The amendments are as follows: Article 9…