Bankruptcy Debts: Debts proven to be owed by the debtor at the date of initiation of any of the liquidation procedures stipulated in this Law, or arising from contracts or liabilities prior to the date of initiation of any of such procedures, including debts of a natural persondebtor arising from commercial or professional activities, any activity aiming to generate profit, or other debts.

Persons subject to taxation-

a resident capital company with respect to shares of non-Saudi partners.
a resident non-Saudi natural person who conducts business in the Kingdom.
a non-resident who conducts business in the Kingdom through a permanent establishment.
a non-resident with other taxable income from sources within the Kingdom.
a person engaged in the field of natural gas investment.
a person engaged in the field of oil and hydrocarbons production.

Monitoring and inspection of prisons, detention centers and any places where criminal sentences are executed, as well as hearing complaints of prisoners and detainees, insuring the legality of their imprisonment or detention and the legality of their remaining in prison or the detention centers after the expiry of the period, taking necessary steps to release those imprisoned or detained without a legitimate cause and applying the law against those responsible for such action. The Minister of Interior shall be informed of any relevant observations, and a report shall be sub miffed to him regarding the conditions of the prisoners and detainees every six months

Courts shall apply Shari’ah principles, as derived from the Qur’an and Sunnah (the traditions of Prophet Muhammad, peace be upon him) to the cases that are brought before them. They shall also apply laws promulgated by the state that do not contradict the provisions of the Qur’an and Sunnah, and shall comply with the procedure set forth in this Law.
The provisions of this Law shall apply to criminal cases that have not been decided and to proceedings that have not been completed prior to the implementation thereof.

The hearings of the case and the hearing at which the judgment is rendered shall be attended by the number of the judges that is legally required. If the required number of judges is not available, other judges shall be assigned to obtain the required quorum for proceeding with the case. Judgment shall be rendered unanimously or by a majority vote. A dissenting judge shall explain his dissent and the reasons therefore in the case record. The majority shall explain its opinion by addressing the dissenter’s opinion in the case record.

As herein used, the phrase “law practice” shall mean representation of third parties before courts of law, the Board of Grievances, and other committees as may be set up pursuant to laws, decrees and decisions to consider the cases falling within their respective jurisdictions. It shall also mean rendering consultancy services based on the principles of Shari’ah and the rule of law.

The Supreme Court is not – according to the original or the rule – a court ruling in the litigation, but rather a complaint against the court that issued the contested judgment, as it prosecutes the judgment in terms of the validity of the application of legal and legal rules and their interpretation, as well as in terms of the procedures followed in the trial, Without interfering with the facts or the evidence.

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