Companies Law
Art. 16Status unknownSaudi ArabiaRegulation
Issued by Ministry of Investment (misa.gov.sa)
A company’s fiscal year shall be 12 months to be specified in its articles of
incorporation or articles of association. As an exception, the first fiscal year may
cover a period not less than six months and not more than 18 months beginning
from the date of the company’s registration with the Commercial Register.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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