Article 55 of the Saudi Income Tax Law
المادة 55 من نظام ضريبة الدخل · الفصل العاشر: ضريبة استثمار الغاز الطبيعي
The article provides that where the natural gas investment tax chapter has no provision, the provisions of the other articles of the Law apply to the taxpayer subject to this tax.
Official text (Arabic)
This article has not been amended since the law was issued.
فيما لم يرد نص عليه في هذا الفصل ، تطبق على المكلف بضريبة استثمار الغاز الطبيعي الأحكام الواردة في المواد الأخرى من هذا النظام.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 55 explained in plain English
This article is a general referral rule within Chapter Ten on the natural gas investment tax.
Its content: On every matter not addressed in this chapter, the provisions in the other articles of the Income Tax Law apply to the taxpayer subject to the natural gas investment tax.
What does this mean in practice?
- The provisions of Chapter Ten are the primary rules for what they regulate, such as the definition of the activity, income, base, rate and the separateness of bases.
- If the chapter is silent on a matter, that is not a gap; the remaining articles of the Law are consulted.
- Examples of general provisions found in other articles of the Law include tax administration and the imposition of penalties under Article 56, which makes the Authority responsible for administration, examination, assessment, collection and imposing penalties.
This article is linked to Article 54, which provides that paragraph (c) of Article 7 does not apply to the natural gas investment tax base. That is an example of a special provision in the chapter excluding a general provision of the Law.
Because identifying the general provision that applies to a particular matter may require analysis of the texts, a taxpayer in the gas sector is advised to consult a lawyer specializing in tax and zakat.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 55 of the Saudi Income Tax Law
What applies to a gas tax taxpayer on matters the gas chapter does not regulate?
The provisions in the other articles of the Income Tax Law apply to him.
Is a gas investment taxpayer subject to the general tax administration and penalty provisions?
Yes, where the gas investment tax chapter has no provision, the provisions of the other articles of the Law apply to him, including Article 56.
More articles on Natural Gas Investment Tax
- Article 44
The article imposes a tax called the natural gas investment tax on anyone engaged in investing in natural gas, its liquids and its condensates within the Kingdom, its exclusive economic zone or its continental shelf.
تفرض على كل شخص يعمل في مجال استثمار الغاز الطبيعي وسوائله ومكثفات الغاز داخل المملكة أو منطقتها الاقتصادية الخالصة أو جرفها القاري ضريبة تسمى ضريبة استثمار الغ
- Article 45
The article defines working in natural gas investment, what is meant by gas transport and what it excludes, and what is meant by gas condensates, for the purposes of the natural gas investment tax.
أ - يقصد بالعمل في مجال استثمار الغاز الطبيعي أعمال التنقيب عن الغاز الطبيعي وإنتاجه وتجميعه وتنقيته ومعالجته ، وتجزئة سوائل الغاز الطبيعي، وإنتاج وتجميع مكثفات
- Article 46
The article defines income from natural gas investment as the gross income from selling the gas, its liquids, condensates and products, and any incidental or non-operating income linked to the main activity.
الدخل الناتج من العمل في مجال استثمار الغاز الطبيعي ، هو إجمالي الدخل المتحقق من بيع أو تبادل أو تحويل الغاز الطبيعي وسوائله ومكثفات الغاز بما في ذلك الكبريت وا
- Article 47
The article sets the base of the natural gas investment tax as the gross income in Article 46 after deducting deductible expenses, and treats royalty and surface rent as deductible.
وعاء ضريبة استثمار الغاز الطبيعي هو إجمالي الدخل المشار إليه في المادة السادسة والأربعين من هذا النظام مخصوما منه المصاريف جائزة الحسم بموجب هذا النظام ، وتعتبر
- Article 48
The article ties the rate of the natural gas investment tax to the internal rate of return on the taxpayer's cumulative annual cash flows, under a table that starts at 30% and ends at 85%.
يحدد سعر ضريبة استثمار الغاز الطبيعي عن أية سنة ضريبية وفقا لمعدل العائد الداخلي للتدفقات النقدية السنوية التراكمية للمكلف المستمدة من نشاط استثمار الغاز الطبيع
- Article 49
The article explains how annual cash flows are calculated by adjusting the natural gas investment tax base, adding back certain items and deducting others.
يتم حساب التدفقات النقدية السنوية عن طريق تعديل وعاء ضريبة استثمار الغاز الطبيعي كما يلي : أ - إعادة إدراج الخسائر التشغيلية المرحلة من السنوات السابقة . ب - إع
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.