Article 80 of the Saudi Income Tax Law
المادة 80 من نظام ضريبة الدخل · الفصل السادس عشر: أحكام ختامية
The article provides that the Income Tax Law is to be published in the Official Gazette and take effect ninety days after the date of its publication.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - ينشر هذا النظام في الجريدة الرسمية ويعمل به بعد تسعين يوما من تاريخ نشره.
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 80 explained in plain English
This article sets when the Income Tax Law starts to apply, and contains two rules:
- Publication: The Law is published in the Official Gazette, which is the approved means of announcing laws.
- Start of effect: The Law does not take effect immediately on publication, but ninety days after the date of publication.
The difference between publication and effect: During the ninety days following publication the Law is published and announced, but its provisions do not begin to apply until the period expires. The effective date is therefore the publication date plus ninety days.
What does this mean for the reader today? Knowing when the Law took effect helps in deciding whether its provisions apply to a particular event or tax year. The text shown here does not include the publication date itself, so the Law's issuing details should be consulted to find it.
This article is linked to Article 81, which sets transitional provisions for what existed before the Law came into force, such as assets purchased in earlier years and losses incurred before certain dates. It is also preceded by Article 79, which gives the Minister power to issue the Implementing Regulations and the instructions necessary to put the Law into effect. If you have a question about the application of the Law over time, it is advisable to consult a lawyer specializing in tax cases.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributor
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 80 of the Saudi Income Tax Law
When does the Income Tax Law come into effect?
Ninety days after the date of its publication in the Official Gazette.
Where is the Income Tax Law published?
The article provides that it is published in the Official Gazette.
More articles on Income Tax Penalties
- Article 56
The article makes the Authority responsible for administering, examining, assessing and collecting income tax and imposing its penalties, with a penalty imposed by decision of the Governor or whoever the Authority's board delegates.
أ - الهيئة هي الجهة المسؤولة عن أعمال الإدارة والفحص والربط والتحصيل لضريبة الدخل، وإيقاع العقوبات المنصوص عليها في هذا النظام. ب - يكون إيقاع العقوبة بقرار من
- Article 57
The article requires every person subject to income tax to register his activity before the end of his first fiscal year, excepts those subject only to final withholding, and imposes a fine of SAR 1,000 to 10,000.
أ - يجب على كل شخص خاضع للضريبة بموجب هذا النظام أن يقوم بتسجيل نشاطه لدى المصلحة قبل نهاية سنته المالية الأولى . ب - لا تنطبق أحكام هذه المادة على المكلفين الخ
- Article 76
The article imposes a fine of 1% of gross revenue, capped at SAR 20,000, for breaching the return provisions, and for late filing a fine of 5% to 25% of the unpaid tax where that is higher.
أ - تفرض غرامة على المكلف الذي لا يتقيد بأحكام الفقرات ( أ ، ب ، د ، و) من المادة الستين من هذا النظام مقدارها واحد بالمائة (1%) من إجمالي إيراداته على ألا تتجا
- Article 77
The article imposes a delay fine of 1% of the unpaid tax for each thirty days, and a fine of 25% of the tax difference where untrue information is provided or fraud is committed with intent to evade.
أ - إضافة إلى الغرامات الواردة في المادة السادسة والسبعين من هذا النظام وفي الفقرة (ب) من هذه المادة ، على المكلف تسديد غرامة تأخير بواقع واحد بالمائة (1%) من ا
- Article 78
The article gives the Department the right to prosecute a certified accountant in court if it is proved that he submitted or certified incorrect statements contrary to generally accepted accounting principles with intent to help the taxpayer evade.
بما لا يتعارض مع نظام المحاسبين القانونيين ، للمصلحة الحق في ملاحقة أي محاسب قانوني قضائيا يثبت أنه قدم أو شهد على صحة بيانات غير صحيحة، وبما يشكل انتهاكا للمبا
- Article 79
The article sets out the Minister of Finance's powers to issue the Regulations and instructions, amend depreciation groups and rates, waive tax debt and fines where collection is impossible, and award bonuses to outstanding employees.
للوزير الصلاحيات الآتية : أ - إصدار اللائحة التنفيذية لهذا النظام. ب - إصدار التعليمات واتخاذ الإجراءات التي يراها ضرورية لوضع هذا النظام موضع التنفيذ . ج - تعد
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.