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Issuance No. : 96908
Date : 05/10/1440 H
Attachments : 05/10/1440 H, 14:59:26 - 2561
The Chairman of the Board of Directors of the General Authority of Zakat and Tax, after reviewing the decision of the GAZT Board of Directors No. (19-3-2) dated 10/09/1440 H, corresponding to 15/05/2019 G, which provides in clause (First) for the approval of the amendment to the Implementing Regulation of the Selective Tax Law, and based on the powers vested in him under clause (Second) of the same decision,
Hereby resolves as follows:
The provisions of the Implementing Regulation of the Selective Tax Law, issued by the GAZT Board of Directors' Decision No. (17-1-9) dated 05/09/1438 H and amended by the GAZT Board of Directors' Decision No. (19-3-2) dated 10/09/1440 H, corresponding to 15/05/2019 G, shall come into effect with respect to the imposition of selective tax on sweetened beverages, starting from 01/12/2019 G.
This decision shall be published in the Official Gazette and shall be communicated to whomsoever it may concern for its implementation.
Suhail
May Allah grant success.
Transaction No. : 1440/1/25323
Date : 07/10/1440
Attachments : 0
Type : 20190610104321.00
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Chairman of the Board of Directors of the General Authority of Zakat and Tax
General Authority of Zakat and Tax - Riyadh, Kingdom of Saudi Arabia 11187
www.gazt.gov.sa T +966 11 434 9999 | info@gazt.gov.sa F +966 11 434 9787