mof · executive_regulation · processed · 119 chunks
In the Name of Allah, the Most Gracious, the Most Merciful Kingdom of Saudi Arabia No.: Ministry of Finance Date: Riyadh 11177 Att: Implementing Regulations for the State Revenue Law Issued by Royal Decree No. (M/68) dated 18/11/1431 H Chapter One Estimating Revenues Article 1: The authority shall provide the Ministry with its estimated revenues every year (120) one-hundred and twenty days before the beginning of the State's fiscal year. Article 2: Estimated revenues submitted by the authority shall include the following: 2-1 A statement of cash revenues and revenues withheld at the source 2-2 Statistics supporting the estimates of each revenue account for at least two previous years 2-3 Elements taken into consideration upon preparing the estimates 2-4 Reasons for any increase or decrease in estimates 2-5 Statement of the actual collected amounts during the three previous fiscal years, broken down per year and per collected revenue Article 3: The Ministry may request the presence of officials or experts from the authority to discuss submitted estimates therewith. The Ministry may amend said estimates and notify the authority of the same. Chapter Two Revenue Development Article 4: Without prejudice to the provisions of other laws, the authority may not invest the cash revenues thereof. 1 Article 5: The authority shall develop the investment of its resources including lands, real estate, and other resources, and it may, for such purpose, benefit from the programs and programs concerned with developing, improving, and monitoring investments thereof. The authority may also seek the services of houses of expertise and consulting offices to conduct studies related to the development of investments, and the same shall be undertaken in accordance with regulations. Article 6: The unit provided in Paragraph B of Article 4 of the Law shall be established within authorities with reoccurring revenues whose nature so requires. Said unit shall be called the “Revenues Development and Follow-up Unit”. Article 7: In addition to the duties stipulated in Article 5 herein, the unit shall be responsible for the following: 7-1 Preparing an estimate of the revenues as per the data stipulated herein 7-2 Following-up the collection, deposit, and registration of revenues as per set deadlines 7-3 Verifying the use of approved collection procedures 7-4 Examining impediments hindering the collection of revenues due for collection by the authority and proposing suitable solutions 7-5 Conducting studies to find new revenue sources 7-6 Preparing quarterly reports regarding the unit's accomplishments to be submitted to competent authorities Article 8: The Ministry, after verifying that the authority has realized an increase in the revenues thereof, shall allocate 20% of said increase as part of the allocations of the authority's budget for the following fiscal year as follows: 8-1 The allocation so made shall not exceed 5% of the total original allocations of the authority's budget for the previous year. 8-2 The allocation shall be distributed as follows: 8-2-1 No more than 30% as bonuses to the employees who contributed to the increase in revenue 8-2-2 No more than 30% for the development of investments provided for in Article 5 herein 2 8-2-3 The balance shall be remitted to other allocations in the authority's budget. Article 9: The bonus provided for in Article 6 of the Law shall be dispensed as follows: 9-1 The amount of the bonus granted to each employee shall not exceed three salaries per fiscal year, and the same shall be decided by the head of the authority. 9-2 The bonus shall only be granted to: 9-2-1 Employees of the revenues department and units subordinate thereto 9-2-2 Employees in charge of the development and promotion of investments 9-2-3 Employees who contributed to increasing revenues Chapter Three Collection of Revenues Article 10: State revenues shall be collected via Sadad System or any other methods or technologies approved by the Ministry. Article 11: The authority shall continue to collect the revenues thereof using receipts or methods used thereby pending connecting the collection of its revenues with Sadad System. Article 12: The Ministry shall connect the authority with Sadad System in order to collect the revenues thereof and it shall specify the time of connection and notify the authority thereof. Article 13: The authority may not open an account for the deposit of revenues with any bank without obtaining the approval of the Ministry and the Saudi Arabian Monitory Authority (SAMA). Article 14: The Ministry, upon connecting the authority with Sadad System, shall: 14-1 Open a pooling account in any local bank in agreement with the authority in order to deposit the revenues collected via Sadad System 3 14-2 Specify the accounts to which revenues shall be automatically transferred from the pooling account based on agreement with the authority. Article 15: The authority that collects its revenues via Sadad System shall: 15-1 Suspend all other collection methods in agreement with the Ministry 15-2 Implement an electronic compliance mechanism for the sums collected via Sadad System as follows: 15-2-1 Verification of Sadad System at SAMA against the sums paid in return for the services rendered by the authority 15-2-2 Verification of the revue of the authority and the branches thereof or any revenues collected for other Authorities 15-2-3 Verification and classification of revenues deposited in the pooling account Article 16: The authority shall transfer the weekly revenues deposited in the pooling account at the beginning of the following week to the accounts specified in Sare'e System. Article 17: The authority shall record the revenues deposited in the pooling account and the revenues transferred therefrom in the registries thereof. Article 1^: The bank at which the pooling account is opened shall provide Sare'e System to transfer the revenues of the authority to specific accounts as scheduled, and said bank shall grant access to the Ministry and the authority to observe transactions on the account. Article 19: Neither the authority nor the bank may allow withdrawals from the pooling account or transfers of the sums deposited therein to accounts other than those specified by the Ministry. Article 20: The authority that collects its revenues using receipts shall: 20-1 Remit cash and cashier's checks to treasuries as per a collection order issued by the finance department (Form No. 1) as an original and a copy. The original shall be given to the payer to be 4 presented to the treasurer for the receipt of the amount, and the copy shall be kept in the receipt orders register. 20-2 Establish the receipt of cash and bank checks by receipts (Forms No. 2 and 2T) as follows: 20-2-1 Form No. 2 shall be used by treasurers. 20-2-2 Form No. 2T shall be used by collectors to remit sums collected thereby to the treasury of the authority. 20-2-3 Receipts in Forms No. 2 and 2T shall consist of an original and two copies. The original (the white receipt) shall be given to the payer, the first copy (the green copy) shall be attached to the dues statements, and the second copy (the yellow copy) shall be kept in the receipts register for reference when needed. 20-3 Collectors and treasurers shall not use more than one collection book at a time, and shall not issue two receipts (2-2T) until the due amount is received. 20-4 The value of valuable documents shall be collected without issuing receipts. 20-5 Treasurers and collectors shall, upon collecting dues in cash or by bank checks, issue receipts with serial numbers, provided that the same contain the name of the authority, collection date, the name of the payer of the revenue, the type of revenue, and the sum collected (in numbers and in words). 20-6 Authorities that use special forms for collection other than receipt Forms No. 2 and 2T shall continue using the special receipt forms in agreement with the Ministry. Article 21: 21-1 The authority's collectors shall deposit collected amounts as follows: 21-1-1 Daily for collectors working at the head office 21-1-2 Every two days for collectors working in departments outside the head office but within city limits 21-1-3 Every three days for collectors working outside city limits 21-1-4 Not more than fifteen days as of the end of each month for collectors working in embassies outside the Kingdom 21-2 Treasurers shall deposit all revenues of the treasury at the end of each week irrespective of the value of the same. 21-3 When revenues amount to one-hundred thousand SR or the equivalent thereof in foreign currency, the same shall be deposited the day following the day of collection at most. 5 21-4 Treasurers and collectors shall, in cases where there are no branches of SAMA within city limits, deposit collected sums with the accounts specified by SAMA or at banks based on an agreement with the Ministry. 21-5 The treasurer of the authority shall issue, at the end of each day, a statement of the receivables he collected, attached with the collection orders and copies of receipts establishing collection. Article 22: The treasurer at the authority's branch shall: 22-1 Register cash receivables in the daily log of the treasury in the receivables field as established by collection orders and it shall register in the payables field in the log the sums deposited with SAMA along with the serial number and date of the receipt establishing deposit as issued by SAMA. 22-2 Submit a statement of collected sums and those deposited with SAMA to the financial affairs or accounts department on the dates specified by the authority attached with collection orders, copies of receipts, and deposit notices. Article 23: The treasurer shall, upon preparing the statement of collectables, provide the serial numbers of all receipts in order, and in the case of cancelled receipts, the serial number thereof shall be provided in the log with an annotation that the same is cancelled provided that the original and two copies thereof be kept in the receipts book and bear the annotation that the same are cancelled. Article 24: The competent administration at the authority shall, upon receiving the statement of collectables, review it and prepare a settlement permission to record the collectables. Article 25: No money other than state money and the like shall be kept in safes and treasuries. Article 26: The authority shall observe the following upon preparing deposit letters (Forms 4A-4B): 26-1 Periods shall not overlap from one month to another 26-2 The instructions and guidelines provided on the back of the form 26-3 The account numbers (whether main accounts or sub-accounts) for each revenue and the number of chapter and branch or branches of the authority 6 26-4 The number of the authority benefiting from the revenue shall be provided in the allocated space if the revenue is not its own Article 27: Where revenues are collected by a bank check, the same shall be made to the order of SAMA and the authority shall deposit said check at SAMA's branch or with the bank the authority deals with. Article 28: No other person within the authority other than the Treasurer or the collector may deposit funds at SAMA or with banks. Article 29: The authority shall deposit excess funds realized at the end of the fiscal year in the Ministry's current account in accordance with the regulations thereof. Article 30: 30-1 Collection order books shall be printed by the government press and given serial numbers. 30-2 Receipt order books shall be considered valuable books and the same shall be printed by the government press and given serial numbers. All receipts shall bear the Ministry's stamp. 30-3 The authority shall keep such books in metal safes according to date of use to be referred to when needed. 30-4 The authority shall prepare a statement of the number of books it needs and submit the same to the government press. Such statement shall include the following: 30-4-1 The number of the most recently received receipts and the serial numbers, date of receipt, and type thereof (whether Forms 2 or 2T) 30-4-2 The number and type of books dispensed from the storage to treasurers and others and the numbers and date of issue thereof 30-4-3 The number and type of receipts not dispensed and remaining in storage along with the numbers thereof and the period during which the same are expected to be dispensed 30-5 Receipt books shall be under the custody of the employee receiving them and the same shall be registered as such. Said employee shall undertake to protect said books and he shall be liable in case of the loss or partial or total damage thereof unless it is established that such loss or damage was the result of a force majeure that could not be predicted or prevented. 30-6 Such custody shall be remitted by the recipient thereof by virtue of supporting documents upon remitting the corresponding funds or if the same are returned unused. 7 Article 31: Where receipts or any part thereof are lost, the authority shall: 31-1 Specify the date on which such loss or damage has taken place and conduct the required administrative investigation to find out the reasons therefor 31-2 Announce the same in three local newspapers (provided that the official newspaper is one of them) and the person who has custody of the lost receipts shall be responsible for paying advertising expenses 31-3 Circulate the numbers of the lost receipts to other Authorities Article 32: The authority shall hold liable the person who is found to be responsible for the loss or damage of the receipts, and the same shall be responsible for the value thereof as follows: 32-1 Where the value of the receipts is predetermined, the value of the book shall be calculated by multiplying the number of receipts by the value. 32-2 Where the value is not predetermined, the value of the books shall be the higher value of the following: 32-2-1 The value of the book collected the previous fiscal year in the date equivalent to the date of loss or within the same period of the loss, as the case may be 32-2-2 The average values of the books collected for the four months preceding and the four months following the date of loss or damage 32-2-3 The average values of the books collected throughout the year preceding loss or damage 32-3 The Ministry and the General Auditing Bureau shall be provided with a copy of the procedures taken to address the loss or damage of receipts. Article "r": The authority may, after obtaining the Ministry's approval, entrust another entity with the collection of it revenues. Article 34: 34-1 The authority shall establish a record for each fiscal year. 34-2 Recording the authority's revenues shall commence on the tenth day of Capricorn. 8 34-3 The authority shall record over-dispensed sums, and the same shall be collected in a subsequent fiscal year and remitted to the revenues account, except sums related to current projects, which shall be excluded from expenses. 34-4 The authority shall record revenues collected at the beginning of the fiscal year on the fifteenth day of the Hijri month or later as part of the revenue of the preceding month, and the authority shall record revenues collected at the end of the fiscal year on the fourteenth day of the Hijri month or earlier as part of the revenue of the preceding month. Article 35: The authority shall promptly use computer systems in all financial and accounting transactions thereof and shall transition from traditional bookkeeping and traditional methods for account and financial statement preparation to electronic methods. Article 36: The authority may not exclude any sum recorded in the revenues account without obtaining the approval of the Ministry or the financial auditor as per the powers granted thereto by these Implementing Regulations. Article 37: No sum may be excluded from the revenues account except from the account in which it was recorded. Article 38: The Ministry shall be responsible for approving waiver applications of sums from the revenues accounts of corporations and companies after the authority attaches the following: 38-1 A request submitted by the right holder 38-2 A valid copy of the commercial registry, national ID, or Iqama 38-3 A copy of the compliance certificate issued to the company or corporation by the General Authority for Zakat and Tax 38-4 A copy of documents establishing deposit in the revenues account 38-5 A copy of SAMA's notice establishing the deposit of the sum in the Ministry's current account 38-6 A statement showing the daily transactions of settlement items including the name of the right holder and the sum claimed 9 38-7 A summary showing the method of calculating fines, the value of which is requested to be waived, along with supporting documents in case the same are charged in the revenues account by mistake 38-8 The Ministry's approval to extend the contract and waive the fine in case the extension or fine were in accordance with relevant regulations 38-9 The competent person's approval to extend the contract if the extension was in accordance with relevant regulations 38-10 A copy of the reports establishing site handover and preliminary receipt in case the request of waiver is related to a fine for the delay in performance in public execution contracts 38-11 A copy of the award letter, memorandum of temporary receipt, and memorandum of inspection and receipt in case the application is relevant to delay fine in the performance of supply contracts 38-12 Financial acknowledgment, Form No. 7A Article 39: The authority's financial auditor shall be responsible for approving waiver applications of sums from the revenues accounts of individuals after providing the following: 39-1 The supporting documents stipulated for in paragraphs (38-1, 38-2 38-4, 38-5, and 38-6) of Article 38 herein 39-2 Financial acknowledgement, Form No. 7B Article 40: Amounts dispensed by way of exemption shall be recorded in the revenues account in red ink under 'special account' in the revenues record in order to deduct the same from the total revenues of said account. Article 41: Authorities that do not have financial auditors assigned by the Ministry shall refer waiver applications of individuals to the closest financial auditor at other Authorities. Article 42: The employee in charge of keeping the revenues book shall make an annotation beside the dispensed amount showing the disposal document's number and date. 10 Article 43: Decisions and instructions applicable in cases of loss of original documents shall apply to waivers. Article 44: Where the sum upon which a waiver application from the revenues account is submitted is part of a group of sums recorded to such account, the authority shall provide a detailed statement explaining the same. Article 45: The authority shall, by the week following the end of each quarter of the fiscal year, submit the following to the Ministry: 45-1 Revenues registered in the records 45-2 Sums waived from revenues accounts with the Ministry's approval 45-3 Sums waived by virtue of the financial auditor's approval in accordance to the powers granted thereto 45-4 The treasury's dues on the debtor indicating the debtor's name (company, corporation, or individual), debt amount, commercial registry number, national ID or Iqama number, date and type of debt, and the sum paid. 45-5 Revenues withheld at source Chapter Four Attachment and Enforcement Article 46: The crediting authority shall undertake the following when the debtor fails to pay debt when due: 46-1 Give notice to the debtor to submit payment within (30) thirty working days from the date of notice, provided that the notice contains the debtor's name and address, debt amount, and date of payment, and if the debtor's place of residence is outside the Kingdom, the notice shall be served thereto via diplomatic missions 46-2 Serve a final notice of payment of debt within (15) fifteen working days if the debtor fails to submit payment within the period stipulated for in Article 46-1 herein 46-3 Apply for the issuance of a judicial order from the competent court for the attachment of the debtor's property if the same refuses to submit payment of debt or fails to do the same within the specified period of time or grace periods given thereto 11 46-4 Follow-up on the procedures of obtaining the judicial order Article 47: The debtor shall be deemed to have received the notice or warning in case the same is sent to any of the addresses thereof (post office box, fax, email, or text message) after receiving a receipt notice, as is provided by the systems of such means. Article 48: The authority, upon issuance of the judicial order, shall request that the debtor's property be attached in a value commensurate with the debt thereof by addressing the following authorities: 48-1 SAMA to apply attachment on the monies thereof with banks and to provide the authority with a statement of the accounts thereof 48-2 The Capital Market Authority to apply attachment on the stocks and bonds thereof 48-3 The Ministry to apply attachment on the monies due thereto and to the goods incoming to his account through ports 48-4 The Ministry of Justice to apply attachment on real estate properties thereof 48-5 The Public Pension Agency to apply attachment on the remuneration thereof or the quarter of the pension salary thereof if the same is retired 48-6 The General Organization for Social Insurance to apply attachment on the remuneration thereof or the quarter of the retirement salary thereof if the debtor receives a social insurance salary 48-7 Private corporations and companies to apply attachment on the quarter of the salary if the debtor is subject to the Labor Law 48-8 A memo shall be circulated to all other government entities to apply attachment on any dues in a value equivalent to the debt, excluding the values of bank guarantees Article 49: Authorities shall enforce such attachment in a sum commensurate with the debt and report to the crediting authority within a period that shall not exceed (10) ten days from the date of receiving the attachment request. Article 50: 12 The crediting authority shall, after receiving the entities' responses, instruct each entity that reported the application of attachment to the monies of the debtor within a period of (10) ten days either to enforce or suspend the attachment. Article 51: The authority may track the monies disposed of by the debtor to the first-degree relatives thereof as of the date of issuing the attachment decision and receiving a judicial decision for enforcement. Article 52: The crediting authority shall enforce on the cash balances of the debtor, and should the same be insufficient, enforcement shall be made on the stocks, bonds, and other movable properties of the debtor, and then the real estate properties thereof. Article 53: Attachment and enforcement applications related to the monies of debtors with banks shall be conducted via SAMA. Article 54: Where the bank or financial institution receives an application for handing over attached assets, the value thereof shall be transferred to the crediting authority. Article 55: The authority shall observe the following upon applying attachment on the debtor's real estate properties: 55-1 Estimate the value of the property by a specialized committee of no less than three members, among whom shall be a member from the Ministry (State Properties Authority), and the committee may seek the services of relevant experts. 55-2 Form a committee for selling the property composed of no less than three members to conduct a public auction or open envelopes and examine offers submitted in the auction. 55-3 Announce the sale of the property in the official newspaper, a local newspaper, and at the location of the property. The announcement shall include the following: 55-3-1 The description and coordinates of the property 55-3-2 Method of sale, whether by public auction or closed offers auction 55-3-3 Date and place of opening envelopes 55-3-4 Provision of 5% of the offered value as a guarantee if the offer is made in a closed envelope 13 55-4 If the notice is for sale by auction, the authority shall specify the value of the guarantee offered by the auctioneer to ensure seriousness in participation in the auction. 55-5 The estimate shall be placed in a sealed envelope that shall not be opened except by the head of the sales committee before all the members thereof after the offer envelopes are opened or after the public auction is concluded. 55-6 The sale committee shall ensure the integrity of the envelopes, auction documents, and submitted guarantees, and the committee shall announce the prices offered to those attending the auction including offerors as well as representatives thereof. 55-7 The sale committee shall finalize auction procedures and determine the best offer conforming to the conditions and the committee shall submit a report of the same to the competent authority for its decision. 55-8 The winner of the auction shall pay the difference in value of the property by a check to be submitted to the representative of the authority upon transfer of title. 55-9 If the purchaser is not present at the time of transfer, another appointment shall be scheduled for transfer of title, and if the purchaser does not attend the second time, the guarantee shall be confiscated. 55-10 If the value of selling the property exceeds the value of the debt, the difference shall be returned to the owner after deducting all sale expenses. 55-11 Another auction shall be conducted if the offered price is less than the estimated value of the property or if the winner of the auction withdraws. Chapter Five Debt Exemption and Payment in Installments Article 56: 56-1 The Minster shall issue a decision to form a committee to look into applications of debt exemption or payment in installments. The committee shall be composed of three members, one of which shall be a legal consultant. The Minister's decision shall name the head of the committee and the secretary thereof. 56-2 The committee shall hold its meetings with the attendance of all the members thereof, and the committee's decisions shall be concluded according to the majority. 56-3 Committee members shall remove themselves from the process of looking into an application for exemption of payment or allowing payment in installments if the same find any of the grounds for the same as stipulated in the Law of Procedure Before Sharia Courts. 56-4 The committee may seek the assistance of a representative from the crediting authority. 14 56-5 The committee shall, before submitting the recommendations thereof to the Minister, contact any entities it deems necessary to ensure that there exist no monies for the debtor and to verify the data provided thereby. 56-6 The recommendations of the committee shall be supported by evidence and shall disclose particulars and facts. 56-7 The committee shall submit its recommendations to the Minister for approval. 56-8 The committee shall be re-formed every five years. Article 57: 57-1 When a debtor submits an application to the crediting authority for the payment of the debt by installments indicating said debtor's inability to provide full payment of the same, the debtor must attach with its application—whether corporation or company—the financial statements thereof approved by a licensed chartered accountant and a statement of the transactions of the accounts thereof in all banks for the past two years, whereas if the applicant is an individual, a statement of the transactions of the accounts thereof in all banks for the last two years shall suffice. 57-2 The crediting authority shall review the debtor's application and shall determine the installments and the sums thereof as per the debtor's financial statements, business transactions, and contractual obligations whether towards the government or otherwise, provided that the term of payment shall not exceed twenty years. The appropriate method for collecting the debt shall be specified, either in cash, by checks, promissory notes, or by deductions from the entitlements of the debtor or otherwise. 57-3 The application and its supporting documents shall be forwarded to the competent committee within the Ministry. The committee shall review the same and submit their recommendations to the Minister for approval and notification of the crediting authority of the same. 57-4 The crediting authority shall communicate to the debtor the decision issued regarding the application thereof. 57-5 The crediting authority shall follow up on the payment of installments, and in case the debtor is late in the payment of any installment, the same shall be served with a notice in accordance to the periods provided for in Article 23 of the Law. If the debtor does not provide evidence as to the reason behind his failure to pay installments, the approval for payment in installments shall be withdrawn and the debtor shall be required to pay the debt in one installment, in which case the procedures stipulated in Chapter Four herein shall apply. Article 58: When a debtor submits an application for the rescheduling of installments, and after the concerned authority is convinced of the reasons enclosed within said application, the procedures stipulated in Article 57 of the Implementing Regulations shall be applied. 15 Article 59: A deceased person who does not leave an estate to pay for the debts thereof, and whose heirs submit an application to the authority for the exemption of debt shall be referred to the competent committee within the Ministry. Said committee shall consider the application and submit its recommendations to the Minister for approval. Article 60: Where an insolvent or bankrupt debtor submits an application to the authority for exemption of debt, said application shall be referred to the Ministry's committee for consideration and verification of the debtor's mortgages or properties for enforcement. If it is proven that there are no mortgages or property for enforcement, the committee shall submit its recommendations to the Minister for approval. Chapter Six Closing Provisions Article 61: The authority may use the setoff method for settling the dues thereof with debtors if the same approves. Article 62: The Ministry shall follow up on the application of the State Revenue Law and its Implementing Regulations, and it may conduct field visits to revenue collection entities to verify compliance. Article 63: Any rules or instructions in contradiction with these Implementing Regulations shall be overruled. Article 64: These Implementing Regulations shall enter into force as of the date specified for the Law's entry into force. 16 ANNEXES 17 Kingdom of Saudi Arabia Ministry: ____ Agency: ____ Receipt Order Form No. 1 Branch: ____ No. ____ Date: / /14 H To: Treasurer Collect from: ____ To the account of: ____ <table><tr><td colspan="2">Sum</td><td rowspan="2">Description</td></tr><tr><td>H</td><td>Riyals</td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr></table> <table><tr><td>Competent OfficerName: ____Signature: ____</td><td>Director of Financial Affairs Department or Head of AccountingName: ____Signature: ____</td></tr></table> The sum above has been collected as per receipt No. ____ dated: / 14H Name: ____ Signature: ____ Original: Treasurer 18 Kingdom of Saudi Arabia Ministry: ____ Agency: ____ Receipt Order Form No. 1 Branch: ____ No. ____ Date: / /14 H To: Treasurer Collect from: ____ To the account of: ____ <table><tr><td colspan="2">Sum</td><td rowspan="2">Description</td></tr><tr><td>H</td><td>Riyals</td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr></table> <table><tr><td>Competent OfficerName: ____Signature: ____</td><td>Director of Financial Affairs Department or Head of AccountingName: ____Signature: ____</td></tr></table> The sum above has been collected as per receipt No. ____ dated: / 14H Name: ____ Signature: ____ Copy: Kept in book 19 Kingdom of Saudi Arabia Ministry: ____ Agency: ____ Branch: ____ Received is the sum of Only a sum of Receipt of Money Form No. 2 No. ____ Date: / /14 H Riyal H From: In return of: Upon receipt order No. Dated: / /14 H Seal Treasurer Name: ____ Signature: ____ Original: Payer First Copy: Accounting Second Copy: Kept in book 20 Kingdom of Saudi Arabia Ministry: ____ Agency: ____ Branch: ____ Receipt of Collection of Money Form No. 2T No. ____ Date: / /14 H Name of Payer: ____ Document Type: ____ No. ____ Date: / /14 H <table><tr><td colspan="2">Sum</td><td rowspan="2">Description</td></tr><tr><td>H</td><td>Riyals</td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr></table> Seal Collector Name: ____ Signature: ____ Original: Payer 21 Kingdom of Saudi Arabia Ministry: ____ Agency: ____ Branch: ____ Receipt of Collection of Money Form No. 2T No. ____ Date: / /14 H Name of Payer: ____ Document Type: ____ No. ____ Date: / /14 H <table><tr><td colspan="2">Sum</td><td rowspan="2">Description</td></tr><tr><td>H</td><td>Riyals</td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td></tr></table> <table><tr><td>H</td><td>Riyals</td><td>Description</td></tr><tr><td></td><td></td><td>Before collection</td></tr><tr><td></td><td></td><td>Collected sums</td></tr><tr><td></td><td></td><td>Total</td></tr><tr><td></td><td></td><td></td></tr></table> Seal Collector Name: ____ Signature: ____ First Copy: Accounting Second Copy: Kept in book 22 Ministry of Finance Name of Ministry or Agency/ Form No. 3 Chapter No.: Branch No.: Statement of the Estimated Revenues of the Fiscal Year 14 / 14 H <table><tr><td>No.</td><td>Main Account</td><td>Sub-Account</td><td>Account Name</td><td>Sum (Thousand SR)</td></tr><tr><td>1</td><td></td><td></td><td></td><td></td></tr><tr><td>2</td><td></td><td></td><td></td><td></td></tr><tr><td>3</td><td></td><td></td><td></td><td></td></tr><tr><td>4</td><td></td><td></td><td></td><td></td></tr><tr><td>5</td><td></td><td></td><td></td><td></td></tr><tr><td>6</td><td></td><td></td><td></td><td></td></tr><tr><td>7</td><td></td><td></td><td></td><td></td></tr><tr><td>8</td><td></td><td></td><td></td><td></td></tr><tr><td>9</td><td></td><td></td><td></td><td></td></tr><tr><td>10</td><td></td><td></td><td></td><td></td></tr><tr><td>11</td><td></td><td></td><td></td><td></td></tr><tr><td>12</td><td></td><td></td><td></td><td></td></tr><tr><td>13</td><td></td><td></td><td></td><td></td></tr><tr><td>14</td><td></td><td></td><td></td><td></td></tr><tr><td colspan="5">Total:</td></tr></table> Expected sums to be collected according to the estimated revenues of the fiscal year 14 /14 H amount to ( ) SR. Revenues Registrar: Head of Accounting: Director of the Financial Affairs Department: 23 Ministry of Finance Attachment No. 4/A Deposit of Government Revenues in Local Currency with the Saudi Arabian Monitory Authority No. Date: / /14 H Attachments: ____ Name of Depositing Authority: ____ By: ____ To the Benefit of: ____ <table><tr><td>Chapter</td><td>Branch</td><td>Section</td><td>Serial No.</td><td>Subordinate Administration</td><td>Subordinate Sections</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr></table> <table><tr><td>H</td><td>Riyal</td><td>Revenue Type</td><td>Account No.</td><td>Comments</td></tr><tr><td></td><td></td><td></td><td></td><td rowspan="6"></td></tr><tr><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td></tr><tr><td>) Cash () Check</td><td colspan="2">A sum of:</td></tr><tr><td>() Transfer () Other</td><td colspan="2"></td><td></td><td></td></tr></table> Fiscal Year: ____ for the period between: / /14 H to / /14 H Comments: ____ Employee's position: ____ Name: ____ Signature: ____ Deposits made to the current account of the Ministry of Finance with SAMA on / /14 H corresponding to / / . By ____ branch, transaction no. ____, serial no. ____. Signature of SAMA's authorized signatory: ____ (This form shall be filled as per the instructions on the reverse side) 24 To be completed by the Depositing Authority To be filled by SAMA Ministry of Finance Attachment No. 4B Deposit of Government Revenues in Foreign Currency with the Saudi Arabian Monitory Authority No. Date: / /14 H Attachments: ____ Name of Depositing Authority: ____ By: ____ To the Benefit of: ____ <table><tr><td>Chapter</td><td>Branch</td><td>Section</td><td>Serial No.</td><td>Subordinate Administration</td><td>Subordinate Sections</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr></table> <table><tr><td></td><td></td><td>H</td><td>Riyal</td><td>Revenue Type</td><td>Account No.</td><td>Comments</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td rowspan="6"></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td>Exchange rate() Check() Transfer</td><td colspan="4">A sum of:</td></tr></table> Fiscal Year: ____ for the period between: / /14 H to / /14 H Comments: ____ Employee's position: ____ Name: ____ Signature: ____ Deposit made to the current account of the Ministry of Finance with SAMA on / /14 H corresponding to / / . By ____ branch, transaction no. ____, serial no. ____. Signature of SAMA's authorized signatory: ____ (This form shall be filled as per the instructions on the reverse side) To be completed by the Depository Authority (except for the column of the sum in SR) Exchange rate, and number in writing, to be filled by SANAA To be completed by SANAA 25 Ministry of Finance Attachment No. 5 Instructions for completing the Forms for Depositing Government Revenues with the Saudi Arabian Monitorry Authority 1) The forms shall be used to deposit government revenues in Saudi Riyal or foreign currencies in cash by check or transfer. 2) A separate form shall be used for each method of payment (cash, check, transfer). 3) The maximum number of checks remitted with one form shall not exceed twenty checks. 4) The form shall be completed by typing the information required. If typing is not possible, it shall be completed in clear handwriting and the clarity of the copies shall be ensured. 5) All fields shall be completed and the following shall be observed: - The number at the top of the form shall be specified by the depositing authority, even if the deposit was made via other entities such as local banks. - The depositing authority's collection number shall be provided in full as per the numbers stated in the Implementing Regulations. If the depositing authority is not the beneficiary of the revenue, the collection number of the beneficiary entity shall be provided in the designated field. - Revenue may not be deposited to a main account if a sub-account exists, providing the number of the sub-account in the "account number" field shall suffice. Where no sub-account exists, the number of the main account shall be provided. - Particulars of checks or transfers shall be provided in the "Comments" field and if the space provided is not sufficient, the same may be provided in a separate document to be attached with the form. As for the form for deposit in foreign currency: - The foreign currency shall be provided at the top of the first column. - The columns for the equivalent amount in Saudi Riyal, exchange rate, and the amount in writing shall be completed by SAMA. 6) The form shall be signed by the competent officer at the authority remitting the payment after all data is verified. 7) Copies of the form shall be distributed as follows: • Original: Ministry of Finance, General Administration of Accounts • Copy (Yellow): Main beneficiary, Financial Affairs Department • Copy (Red): SAMA, Government Accounts Department • Copy (Blue): SAMA, executing branch • Copy (Green): Depositing authority 8) The form shall not be considered as proof of deposit unless it carries the signature of SAMA's authorized signatories and the deposit transaction number. 26 Ministry of Finance Statement of Sums Collected over the Last Three Years and the Estimate of the Next Year (Sums in thousands of SR) Name of Ministry or Agency/ Form No. 6 Chapter No.: Branch No.: <table><tr><td rowspan="2">Account No.</td><td rowspan="2">Account Name</td><td colspan="6">Fiscal Year</td><td rowspan="2" colspan="2">First Half of the Fiscal Year 14 /14 H</td><td rowspan="2">Estimate for the Fiscal Year 14</td></tr><tr><td>14 /14</td><td>H</td><td>14 /14</td><td>H</td><td>14 /14</td><td>H</td></tr><tr><td></td><td></td><td>No. of transactions *</td><td>Actual revenue</td><td>No. of transactions *</td><td>Actual revenue</td><td>No. of transactions *</td><td>Actual revenue</td><td>No. of transactions</td><td>Actual revenue</td><td>Year 14 /14 H</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td>-</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>-</td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Total</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table> * Number of transactions means the number of collection incidences, the number of instances of the provision of services, or a reflection of the volume of actual revenue transactions. 27 Ministry of Finance Financial Acknowledgment - Exemption of Revenues * Attachment No. 7A Name of the Ministry or Authority/ Acknowledgement No.: Chapter No.: Date: Branch No.: <table><tr><td colspan="2">Net Due</td><td rowspan="2">Right Owner</td><td rowspan="2">Civil or Commercial Registry No. (main/sub)</td><td colspan="2">Revenue Record Document</td><td colspan="2">Sub-account to which the sum is deposited</td></tr><tr><td>H</td><td>Riyals</td><td>No.</td><td>Date</td><td>No.</td><td>Date</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td>Riyals</td><td></td></tr></table> Pursuant to the attached claim submitted by ____, the above mentioned sum shall be paid in return of entitlements for ____ which is recorded as revenues as per the document described above, a copy of which is attached. The same was unable to receive it on time due to ____, and as the attached decision/ order No. ____ dated ____ was issued to allow the disposal of the abovementioned sum after satisfying legal requirements, and as per Articles 36-38 of the Implementing Regulations of the State Revenue Law, the Financial Affairs Department hereby resolves that the abovementioned person is entitled to the abovementioned sum which has not been dispensed from the revenues account. <table><tr><td colspan="2">Revenues Accountant</td><td>Head of Accounts</td><td>Director of Financial Affairs</td><td>Financial Auditor</td><td>Seal</td></tr><tr><td>Name:</td><td>Name:</td><td>Name:</td><td>Name:</td><td>Name:</td><td></td></tr><tr><td>Signature:</td><td>Signature:</td><td>Signature:</td><td>Signature:</td><td></td><td></td></tr></table> * Financial acknowledgment 7A is used exclusively for exemption applications for which the approval of the Ministry of Finance is required. 28 Ministry of Finance Financial Acknowledgment - Application for Payment of Individual Dues by Way of Exclusion from Revenues * Attachment No. 7B Name of the Ministry or Authority/ Chapter No.: Branch No.: Acknowledgement No.: Date: <table><tr><td colspan="2">Net Due</td><td colspan="2">Account</td><td>Right Holder Name</td><td>Addition to Trust Account Document No. and Date</td><td>Removal from Trust Account Document No. and Date</td><td>No. and date of registering the claim submitted by the right holder</td><td>Civil Registry No. of the Right Holder</td></tr><tr><td>H</td><td>Riyals</td><td>No.</td><td>Name</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>.</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td colspan="6">Only a sum of</td><td>Riyals</td></tr></table> Pursuant to the attached claim submitted by ____, the above mentioned sum shall be paid in return of entitlements for ____ which is recorded as revenues as per the document described above, a copy of which is attached, the same was unable to receive it on time due to ____, and as the attached decision/ order No. ____ dated ____ was issued to allow the disposal of the abovementioned sum after satisfying legal requirements, and as per Article 39 of the Implementing Regulations of the State Revenue Law, the Financial Affairs Department hereby resolves that the abovementioned person is entitled to the abovementioned sum which has not been dispensed from the revenues account. <table><tr><td>Trust AccountantName:</td><td>Revenues AccountantName:</td><td>Head of AccountingName:</td><td>Director of Financial AffairsName:</td><td>Approved by Financial AuditorName:</td></tr><tr><td>Signature:</td><td>Signature:</td><td>Signature:</td><td>Signature:</td><td>Signature:</td></tr></table> * Financial acknowledgment 7B is dedicated for exemption applications for which the approval of the Financial Auditor is required. 29 Ministry of Finance Form No. 8 Main Accounts of the Revenues Deposited in the Current Account of the Ministry of Finance <table><tr><td>Main Account</td><td>Account Name</td></tr><tr><td>8000</td><td>Production of oil</td></tr><tr><td>8100</td><td>Income tax of oil companies</td></tr><tr><td>8200</td><td>Profit of oil companies</td></tr><tr><td>8400</td><td>Fees on oil products</td></tr><tr><td>8500</td><td>Customs duties</td></tr><tr><td>8600</td><td>Fees and charges on public services</td></tr><tr><td>8700</td><td>Government’s share from the telecommunications sector</td></tr><tr><td>8800</td><td>Valuable documents</td></tr><tr><td>8900</td><td>Other forms of income tax</td></tr><tr><td>9000</td><td>Government leases and sales</td></tr><tr><td>9100</td><td>Misc. revenues</td></tr><tr><td>9200</td><td>Zakat (* )</td></tr><tr><td>9300</td><td>Fees and charges on port services</td></tr><tr><td>9400</td><td>Work and family visa fees</td></tr><tr><td>9500</td><td>Natural gas investment tax</td></tr><tr><td>9600</td><td>Financial consideration for mining</td></tr></table> (*) Zakat shall be deposited in a special account with SAMA and shall be paid directly to those eligible for social security. 30 Sub-Accounts of Main Revenue Accounts <table><tr><td>Main Account</td><td>Sub-Account</td><td>Account Name</td></tr><tr><td>8000</td><td></td><td>Production of oil</td></tr><tr><td></td><td>8001</td><td>Revenues of Saudi ARAMCO</td></tr><tr><td></td><td>8002</td><td>Revenue of Saudi Arabian Chevron Inc.</td></tr><tr><td></td><td>8003</td><td>Revenue of ARAMCO Gulf Operations</td></tr><tr><td>8100</td><td></td><td>Income tax of oil companies</td></tr><tr><td></td><td>8101</td><td>Saudi ARAMCO's income tax</td></tr><tr><td></td><td>8102</td><td>Saudi Arabian Chevron Inc.'s income tax</td></tr><tr><td></td><td>8103</td><td>ARAMCO Gulf Operations' income tax</td></tr><tr><td>8200</td><td></td><td>Profit of oil companies</td></tr><tr><td></td><td>8201</td><td>Saudi ARAMCO's profit</td></tr><tr><td></td><td>8202</td><td>Saudi Arabian Chevron Inc.'s profit</td></tr><tr><td></td><td>8203</td><td>ARAMCO Gulf Operations' profit</td></tr><tr><td>8400</td><td></td><td>Fees on oil products</td></tr><tr><td>8500</td><td></td><td>Customs duties</td></tr><tr><td>8600</td><td></td><td>Fees and charges on public services</td></tr><tr><td></td><td>8601</td><td>Commercial registry fees</td></tr><tr><td></td><td>8602</td><td>fees</td></tr><tr><td></td><td>8604</td><td>TV commercial advertisement fees</td></tr><tr><td></td><td>8606</td><td>Railway service fees</td></tr><tr><td></td><td>8607</td><td>Royal Commission for Jubail fees and charges</td></tr><tr><td></td><td>8608</td><td>Royal Commission for Yanbu fees and charges</td></tr><tr><td></td><td>8609</td><td>Fees and chargers of other services</td></tr><tr><td></td><td>8611</td><td>Medical treatment given to medical insurance beneficiaries</td></tr><tr><td></td><td>8612</td><td>Sales and charges of advertising in Um Al-Qura Gazette</td></tr><tr><td>8700</td><td></td><td>Government's share from the telecommunications sector</td></tr><tr><td></td><td>8708</td><td>Government's share from the net revenue of the telecommunications sector</td></tr><tr><td>8700</td><td>8709</td><td>Telecommunication sector licensing fees</td></tr><tr><td></td><td>8710</td><td>Spectrum usage charges</td></tr><tr><td>8800</td><td></td><td>Valuable documents</td></tr><tr><td></td><td>8801</td><td>Car licenses</td></tr><tr><td></td><td>8803</td><td>Driving licenses</td></tr><tr><td></td><td>8806</td><td>Plates</td></tr><tr><td></td><td>8810</td><td>Passports and civil registry books</td></tr><tr><td></td><td>8811</td><td>Residency permits</td></tr><tr><td></td><td>8812</td><td>Residency permit renewal stamps</td></tr><tr><td></td><td>8813</td><td>Exit and re-entry visa stamps</td></tr><tr><td></td><td>8814</td><td>Residency visa stamps</td></tr><tr><td></td><td>8815</td><td>Entry visa stamps</td></tr><tr><td></td><td>8816</td><td>Visit entry visa stamps</td></tr><tr><td></td><td>8817</td><td>Ratification stamps</td></tr><tr><td></td><td>8818</td><td>Transit visa stamps</td></tr><tr><td></td><td>8819</td><td>Transit permits</td></tr><tr><td></td><td>8820</td><td>Work permits</td></tr><tr><td></td><td>8821</td><td>Other documents and systems</td></tr><tr><td></td><td>8822</td><td>Visit visa, multiple entries</td></tr><tr><td></td><td>8823</td><td>Exit and re-entry visas, multiple</td></tr><tr><td></td><td>8824</td><td>Sponsorship fees</td></tr><tr><td></td><td>8825</td><td>Late issuance or renewal of residency permits</td></tr><tr><td></td><td>8826</td><td>Profession amendment fee</td></tr><tr><td>8900</td><td></td><td>Other income tax</td></tr><tr><td></td><td>8901</td><td>Income tax from other companies and professions</td></tr></table> 31 <table><tr><td></td><td>8903</td><td>Withholding tax for non-residents</td></tr><tr><td>9000</td><td></td><td>Government leases and sales</td></tr><tr><td></td><td>9001</td><td>Rent and housing installments</td></tr><tr><td></td><td>9002</td><td>Government sales</td></tr><tr><td>9100</td><td></td><td>Misc. revenues</td></tr><tr><td></td><td>9101</td><td>Penalties and fines</td></tr><tr><td></td><td>9102</td><td>Investment revenues</td></tr><tr><td></td><td>9103</td><td>Other misc. revenues</td></tr><tr><td></td><td>9104</td><td>Traffic penalties and fines</td></tr><tr><td></td><td>9106</td><td>Returned checks</td></tr><tr><td></td><td>9107</td><td>Traffic tickets</td></tr><tr><td></td><td>9108</td><td>Public transportation fines</td></tr><tr><td>9200</td><td></td><td>Zakat (*)</td></tr><tr><td></td><td>9201</td><td>Zakat on cash money (*)</td></tr><tr><td></td><td>9202</td><td>Zakat on cereals and fruit (*)</td></tr><tr><td></td><td>9203</td><td>Zakat on livestock (*)</td></tr><tr><td>9300</td><td></td><td>Fees and charges on port services</td></tr><tr><td></td><td>9301</td><td>Port fees</td></tr><tr><td></td><td>9302</td><td>Fees on loading and unloading goods</td></tr><tr><td></td><td>9303</td><td>Commercial contracts charges</td></tr><tr><td></td><td>9304</td><td>Charges on other services</td></tr><tr><td></td><td>9305</td><td>Docking fees</td></tr><tr><td>9400</td><td></td><td>Work and family visa fees</td></tr><tr><td></td><td>9401</td><td>Work entry visa</td></tr><tr><td></td><td>9402</td><td>Other visas (families of workers)</td></tr><tr><td></td><td>9404</td><td>Entry visa for occasional work</td></tr><tr><td></td><td>9405</td><td>Entry visa for temporary work</td></tr><tr><td>9500</td><td></td><td>Natural gas investment tax</td></tr><tr><td>9600</td><td></td><td>Financial consideration for mining</td></tr></table> * Zakat revenues shall be deposited in the account opened with SAMA No. (230301000006) and shall be dispensed to social security beneficiaries. 32 Ministry of Finance Form No. 9 Main and Sub-accounts of Authorities with Independent Budgets (Public Institutions, Municipalities, Commissions, and the like) which deposit their direct revenues with SAMA or banks <table><tr><td>Main Account</td><td>Subaccount</td><td>Account Name</td></tr><tr><td>11000</td><td></td><td>Sales revenues</td></tr><tr><td></td><td>11001</td><td>Ticket sales</td></tr><tr><td></td><td>11002</td><td>Electric current sales</td></tr><tr><td></td><td>11003</td><td>Water sales</td></tr><tr><td></td><td>11004</td><td>Food stuff sales</td></tr><tr><td></td><td>11005</td><td>Fuel sales</td></tr><tr><td></td><td>11006</td><td>Sales from unclassified activities</td></tr><tr><td></td><td>11007</td><td>Land</td></tr><tr><td></td><td>11008</td><td>Plans</td></tr><tr><td>11100</td><td></td><td>Fees and charges on services</td></tr><tr><td></td><td>11101</td><td>Municipal service fees</td></tr><tr><td></td><td>11102</td><td>Shop licenses</td></tr><tr><td></td><td>11103</td><td>Electricity fees</td></tr><tr><td></td><td>11104</td><td>Subscription fees (water and sewage)</td></tr><tr><td></td><td>11105</td><td>Billboards</td></tr><tr><td></td><td>11106</td><td>Fees and charges from unclassified activities</td></tr><tr><td></td><td>11107</td><td>Shop signs</td></tr><tr><td></td><td>11108</td><td>Guidance signs</td></tr><tr><td></td><td>11109</td><td>Application</td></tr><tr><td></td><td>11110</td><td>Construction, restoration, and demolishing</td></tr><tr><td></td><td>11111</td><td>Excavation</td></tr><tr><td></td><td>11112</td><td>Health certificates</td></tr><tr><td></td><td>11113</td><td>Title transfers</td></tr><tr><td></td><td>11114</td><td>Inspection</td></tr><tr><td></td><td>11115</td><td>Civil aviation fees and charges</td></tr><tr><td></td><td>11116</td><td>Fees for departure via international airports</td></tr><tr><td></td><td>11117</td><td>Postal fees</td></tr><tr><td></td><td>11118</td><td>Postal stamps</td></tr><tr><td>11200</td><td></td><td>Leasing</td></tr><tr><td></td><td>11201</td><td>Land leases</td></tr><tr><td></td><td>11202</td><td>Residential building leases</td></tr><tr><td></td><td>11203</td><td>Facilities leases</td></tr><tr><td></td><td>11204</td><td>Commercial buildings leases</td></tr><tr><td>11300</td><td></td><td>Investment revenues</td></tr><tr><td></td><td>11301</td><td>Real estate investments</td></tr><tr><td></td><td>11302</td><td>Cash investments</td></tr><tr><td></td><td>11303</td><td>Other investments</td></tr><tr><td>11320</td><td></td><td>Partnerships</td></tr><tr><td></td><td>11321</td><td>Building partnerships</td></tr><tr><td>11400</td><td></td><td>Misc. revenues</td></tr><tr><td></td><td>11401</td><td>Penalties and fines imposed by the laws of the authority</td></tr><tr><td></td><td>11402</td><td>Misc. revenues from unclassified activities</td></tr><tr><td></td><td>11403</td><td>Other misc. revenues *</td></tr><tr><td>11500</td><td></td><td>Financial consideration for services provided by the Saudi Commission for Tourism and National Heritage</td></tr><tr><td></td><td>11501</td><td>Reviewing real estate deeds</td></tr></table> 33 <table><tr><td></td><td>11502</td><td>Vising sites for technical inspection</td></tr><tr><td></td><td>11503</td><td>Approving real estate property deeds</td></tr><tr><td></td><td>11504</td><td>Issuing licenses</td></tr><tr><td></td><td>11505</td><td>Updating real estate licensing data or renewing activity licenses</td></tr><tr><td></td><td>11506</td><td>Considering licensing applications for timeshare marketing</td></tr><tr><td></td><td>11507</td><td>Issuing timeshare licenses</td></tr><tr><td></td><td>11508</td><td>Registering timeshare contracts</td></tr><tr><td></td><td>11509</td><td>Transferring titles of real estate for timeshare activities</td></tr><tr><td></td><td>11510</td><td>Registering timeshare points of sale</td></tr></table> * Any other revenues not resulting from the activity of the authority (such as donations, grants, etc.) shall be remitted to this account. 34 Ministry of Finance Government Authorities Chapters and Branches <table><tr><td colspan="6">Authority No.</td><td rowspan="2">Authority Name</td></tr><tr><td>Chapter</td><td>Branch</td><td>Division</td><td>Serial No.</td><td>Sub Admin.</td><td>Sub Div.</td></tr><tr><td>1</td><td>000</td><td>000</td><td>000</td><td>000</td><td>000</td><td>Royal Courts</td></tr><tr><td>1</td><td>001</td><td>001</td><td>000</td><td>000</td><td>000</td><td>Royal Court</td></tr><tr><td>1</td><td>001</td><td>002</td><td>000</td><td>000</td><td>000</td><td>Supreme Economic Council</td></tr><tr><td>1</td><td>001</td><td>003</td><td>000</td><td>000</td><td>000</td><td>Military Service Council</td></tr><tr><td>1</td><td>001</td><td>004</td><td>000</td><td>000</td><td>000</td><td>Pledge of Allegiance Commission</td></tr><tr><td>1</td><td>002</td><td>000</td><td>000</td><td>000</td><td>000</td><td>Custodian of Two Holy Mosques' Affairs</td></tr><tr><td>1</td><td>003</td><td>000</td><td>000</td><td>000</td><td>000</td><td>HRH Crown Prince Court</td></tr><tr><td>1</td><td>004</td><td>000</td><td>000</td><td>000</td><td>000</td><td>HRH Crown Prince's Affairs</td></tr><tr><td>1</td><td>005</td><td>000</td><td>000</td><td>000</td><td>000</td><td>Royal Protocols</td></tr><tr><td>1</td><td>006</td><td>000</td><td>000</td><td>000</td><td>000</td><td>HRH Crown Prince Protocols</td></tr><tr><td>1</td><td>007</td><td>000</td><td>000</td><td>000</td><td>000</td><td>National Security Council</td></tr><tr><td>1</td><td>008</td><td>000</td><td>000</td><td>000</td><td>000</td><td>Royal Guard Command</td></tr><tr><td>2</td><td>000</td><td>000</td><td>000</td><td>000</td><td>000</td><td>Shura Council</td></tr><tr><td>3</td><td>000</td><td>000</td><td>000</td><td>000</td><td>000</td><td>Presidency of the Council of Ministers</td></tr><tr><td>3</td><td>001</td><td>001</td><td>000</td><td>000</td><td>000</td><td>Bureau of the Presidency of the Council of Ministers</td></tr><tr><td>3</td><td>001</td><td>002</td><td>000</td><td>000</td><td>000</td><td>Supreme Council for Petroleum and Mineral Affairs</td></tr><tr><td>3</td><td>002</td><td>000</td><td>000</td><td>000</td><td>000</td><td>Council of Ministers' Secretariat</td></tr><tr><td>3</td><td>003</td><td>000</td><td>000</td><td>000</td><td>000</td><td>Bureau of Experts, Council of Ministers</td></tr>< …(112,053 more chars)