{"id":16167,"date":"2026-01-24T20:37:16","date_gmt":"2026-01-24T20:37:16","guid":{"rendered":"https:\/\/sanam-cpa.com.sa\/?p=16167"},"modified":"2026-01-30T17:54:30","modified_gmt":"2026-01-30T17:54:30","slug":"%d8%a8%d8%af%d8%a1-%d8%aa%d8%b7%d8%a8%d9%8a%d9%82-%d8%aa%d8%b9%d8%af%d9%8a%d9%84%d8%a7%d8%aa-%d8%a7%d9%84%d9%84%d8%a7%d8%a6%d8%ad%d8%a9-%d8%a7%d9%84%d8%aa%d9%86%d9%81%d9%8a%d8%b0%d9%8a%d8%a9-%d9%84","status":"publish","type":"post","link":"https:\/\/sanam-cpa.com.sa\/en\/%d8%a8%d8%af%d8%a1-%d8%aa%d8%b7%d8%a8%d9%8a%d9%82-%d8%aa%d8%b9%d8%af%d9%8a%d9%84%d8%a7%d8%aa-%d8%a7%d9%84%d9%84%d8%a7%d8%a6%d8%ad%d8%a9-%d8%a7%d9%84%d8%aa%d9%86%d9%81%d9%8a%d8%b0%d9%8a%d8%a9-%d9%84\/","title":{"rendered":"Implementation of the Amendments to the Executive Regulations of the Excise Tax"},"content":{"rendered":"
\n\n \n

\n \u0628\u062f\u0621 \u062a\u0637\u0628\u064a\u0642 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 1 \u064a\u0646\u0627\u064a\u0631 2026\u0645\n <\/h1>\n\n \n

\n \u0623\u0639\u0644\u0646\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (\u0632\u0627\u062a\u0643\u0627)<\/strong> \u0639\u0646 \u0635\u062f\u0648\u0631 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u062a\u0647\u0627\n \u0628\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u062a\u0639\u062f\u064a\u0644 \u0628\u0639\u0636 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629\u060c\n \u0639\u0644\u0649 \u0623\u0646 \u062a\u062f\u062e\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062d\u064a\u0632 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 1 \u064a\u0646\u0627\u064a\u0631 2026\u0645<\/strong>.\n <\/p>\n\n

\n \u0648\u0623\u0648\u0636\u062d\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0623\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062a\u062a\u0636\u0645\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0646\u0647\u062c\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629\n \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u064f\u062d\u0644\u0627\u0629<\/strong>\u060c \u0628\u062d\u064a\u062b \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\n \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0643\u0645\u064a\u0629 \u0627\u0644\u0633\u0643\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/strong> \u0641\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u060c\n \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0639\u0644\u0649 \u0646\u0633\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0645\u0646 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062a\u062c\u0632\u0626\u0629.\n <\/p>\n\n

\n \u0648\u0628\u064a\u0651\u0646\u062a \u00ab\u0632\u0627\u062a\u0643\u0627\u00bb \u0623\u0646 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f\n \u0634\u0631\u0627\u0626\u062d \u0645\u062a\u062f\u0631\u062c\u0629<\/strong> \u0644\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u064f\u062d\u0644\u0627\u0629\u060c\n \u0648\u0641\u0642 \u0643\u0645\u064a\u0629 \u0627\u0644\u0633\u0643\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a \u0643\u0644 (100 \u0645\u0644) \u0645\u0646 \u0627\u0644\u0645\u0634\u0631\u0648\u0628 \u0627\u0644\u062c\u0627\u0647\u0632 \u0644\u0644\u0634\u0631\u0628\u060c\n \u0628\u062d\u064a\u062b \u062a\u064f\u062d\u062a\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0633\u0628 \u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0636\u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0646\u062a\u062c.\n <\/p>\n\n

\n \u0648\u064a\u064f\u0642\u0635\u062f \u0628\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u064f\u062d\u0644\u0627\u0629 \u0623\u064a \u0645\u0646\u062a\u062c \u064a\u064f\u0636\u0627\u0641 \u0625\u0644\u064a\u0647 \u0645\u0635\u062f\u0631 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0633\u0643\u0631 \u0623\u0648\n \u0645\u062d\u0644\u064a\u0627\u062a \u0623\u062e\u0631\u0649\u060c \u0648\u064a\u062a\u0645 \u0625\u0646\u062a\u0627\u062c\u0647 \u0628\u063a\u0631\u0636 \u0627\u0644\u062a\u0646\u0627\u0648\u0644 \u0643\u0645\u0634\u0631\u0648\u0628\u060c\n \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u062c\u0627\u0647\u0632\u064b\u0627 \u0644\u0644\u0634\u0631\u0628 \u0623\u0648 \u0639\u0644\u0649 \u0647\u064a\u0626\u0629 \u0645\u0631\u0643\u0632\u0627\u062a \u0623\u0648 \u0645\u0633\u0627\u062d\u064a\u0642 \u0623\u0648 \u0645\u0633\u062a\u062e\u0644\u0635\u0627\u062a.\n <\/p>\n\n

\n \u0648\u0623\u0634\u0627\u0631\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u064a\u0623\u062a\u064a \u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0625\u0644\u0649\n \u0642\u0631\u0627\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u060c\n \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u062a\u0639\u062f\u064a\u0644 \u0622\u0644\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u064f\u062d\u0644\u0627\u0629\n \u0648\u0641\u0642 \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u062d\u062c\u0645\u064a \u0627\u0644\u0645\u062a\u062f\u0631\u062c.\n <\/p>\n\n \n

\n

\n \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0647\u0646\u064a\n <\/h3>\n\n

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\n\n

\n \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629\n <\/h3>\n\n

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\n \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0643\u0645\u064a\u0629 \u0627\u0644\u0633\u0643\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u060c\n \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0645\u0646 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062a\u062c\u0632\u0626\u0629.<\/p>\n\n

\u0647\u0644 \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a\u061f<\/strong>
\n \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u064f\u062d\u0644\u0627\u0629\u060c\n \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0634\u0631\u0628 \u0623\u0648 \u0639\u0644\u0649 \u0647\u064a\u0626\u0629 \u0645\u0631\u0643\u0632\u0627\u062a \u0623\u0648 \u0645\u0633\u0627\u062d\u064a\u0642 \u0623\u0648 \u0645\u0633\u062a\u062e\u0644\u0635\u0627\u062a.<\/p>\n\n

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