English text status
English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
Current text
The Minister may, after the approval of the Council of Ministers, determine the percentage to be withheld from the proceeds of Tax and administrative fines for the purpose of covering tax-refund claims payable under the tax laws in force in the Kingdom. The withheld amounts shall be deposited in a separate account with an accredited bank, and withdrawals shall follow the refund mechanism prescribed under those laws.