Article 20 of the Saudi Real Estate Transaction Tax Law

This is a final article that regulates the Implementing Regulations and the start of the Law's operation:

1. The Implementing Regulations: the Board, which according to Article 1 is the board of directors of the Zakat, Tax and Customs Authority, issues the Implementing Regulations within 180 days of the date of the Law's issuance, and they apply from the date the Law enters into force. The Board, or whoever it delegates, also issues the decisions and instructions needed to implement the provisions of the Law and the Implementing Regulations.
2. Entry into force: the Law takes effect 180 days after the date of its publication in the Official Gazette.
3. Repeal: the Law repeals all provisions that conflict with it.

Note that the two periods run from different dates: the period for issuing the Implementing Regulations runs from the date the Law was issued, while the period for entry into force runs from the date of its publication in the Official Gazette. The text does not state these two dates, so they are found in the details of the Law's issuance and publication.

The importance of this article is practical, because many articles of the Law refer their details to the Implementing Regulations, so the Implementing Regulations issued by the Board are the reference for those details. It is also linked to Article 19, which allows the Authority to coordinate with government bodies in implementing the Law and the Implementing Regulations.

Anyone who wants to know whether a particular transaction is subject to the Law, depending on its date, should consult a lawyer specialized in real estate and tax matters.