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Lexis^® Middle East

Drafting a Corporate Charter

Type

Practical Guidance

Document type

Practice Note

Date

2 Jun 2025

Jurisdiction

Saudi Arabia

Taxonomy

Companies & Corporate Bodies, General Company Law & Business Entities

Copyright

LexisNexis

Copyright © 2025 LexisNexis. All rights reserved.

Overview

Authors

Wael M. ZakiDirector, Legal & Business Affairs, Global HealthCare – Maat Innovatives (EMEA)

Referenced documents

Saudi Arabia Royal Decree No. M132/1443
Saudi Arabia Cabinet Decision No. 678/1443
article 2 of Saudi Arabia Royal Decree No. M132/1443
article 2 of Saudi Arabia Cabinet Decision No. 678/1443
Article 8 of Saudi Arabia Royal Decree No. M132/1443
article 8 of Saudi Arabia Cabinet Decision No. 678/1443
article 167 of Saudi Arabia Royal Decree No. M132/1443
article 167 of Saudi Arabia Cabinet Decision No. 678/1443
articles 166-169 of Saudi Arabia Royal Decree No. M132/1443
articles 166-169 of Saudi Arabia Cabinet Decision No. 678/1443
article 172 of Saudi Arabia Royal Decree No. M132/1443
article 172 of Saudi Arabia Cabinet Decision No. 678/1443
Saudi Arabia Ministerial Decision No. 284/1444

Table of Contents

Overview
Definitions
Practical Guidance
- Important formalities for a MOA
- Content of a MOA
- Profit and loss allocation and statutory reserve
- General assembly
- Amendments and modifications to the MOA
- Online filing via the Saudi Business Centre
- Conclusion
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