The Decision No. (1727) on (25/05/1439 AH) was issued by His Excellency the Minister of Finance to approve the amendment of some Executive Regulation articles under the Income Tax law issued by the Ministerial Decision No. (1535) on (11/06/1425 AH) based on amendments made to some of the Tax Law articles under the Royal Decree No. (M /131) on (29/12/1438 AH).​