This Administrative Decision, issued by the Chairman of the Board of Directors of the General Authority of Zakat and Tax, mandates the implementation of excise tax on sweetened beverages within the Kingdom of Saudi Arabia. Following the approval of amendments to the Implementing Regulation of the Selective Tax Law via Decision No. 19-3-2, this decree establishes the effective start date as 01/12/2019 G. It serves to clarify the transition and enforcement timeline for tax compliance on specific excisable goods, ensuring all concerned parties adhere to the updated regulatory framework and filing requirements.